Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 3 Customs Appeal No. 10103 of 2024 – DB (Arising out of Order in Original AHM-CUSTM-000-PR.COM-19 TO 21-2023-24 dated

30.11.2023 passed by the Pr. Commissioner, Customs- Ahmedabad)

KLJ POLYMERS & CHEMICALS LIMITED ……..Appellant Plot No.8A, KLJ House, Najafgarh Road, New Delhi-110015 VERSUS Commissioner of CUSTOMS - Customs Ahmedabad ……Respondent Customs House, Near All India Radio, Navrangpura, Ahmedabad-380009, Gujarat APPEARANCE:

Shri Pramod Kumar Rai, Advocate appeared for the appellant Shri Girish Nair, Assistant Commissioner (AR) appeared for the department CORAM:

HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH Final Order No. 10453/2025 DATE OF HEARING: 24.04.2025 DATE OF DECISION: 05.06.2025 SOMESH ARORA

1.1 M/s. KLJ Polymers & Chemicals Ltd (the appellant importer) was engaged in import of different types of chemicals, PVCs, pigments etc and also engaged in manufacturing and trading of polymers, pigments, lubricants, stabilizers etc.

1.2 During the course of verification of records by the audit and on perusal of EDW data, it was