CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Customs Appeal No. 211 of 2002 (Arising out of Order-in-Original No. 20/2002 dated 08.02.2002 passed by Commissioner of Customs, No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

Mr. Exim Aides ...Appellant No. 6, Exim House, 7^th Cross, Vasantha Nagar, Bangalore – 560 052.

Versus Commissioner of Customs ...Respondent Chennai II Commissionerate, No. 60, Custom House, Rajaji Salai, Chennai – 600 001.

And Customs Appeal No. 212 of 2002 (Arising out of Order-in-Original No. 12/2002 dated 27.01.2002 passed by Commissioner of Customs, No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

Mr. Exim Silks (India) Pvt. Ltd. ...Appellant No. 6, Exim House, 7^th Cross, Vasantha Nagar, Bangalore – 560 052.

Versus Commissioner of Customs ...Respondent Chennai II Commissionerate, No. 60, Custom House, Rajaji Salai, Chennai – 600 001.

APPEARANCE:

For the Appellants : Mr. N. Viswanathan, Advocate For the Respondent : Mr. Anoop Singh, Authorised Representative CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER Nos. 40432-40433 / 2026 DATE OF HEARING : 09.1