CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I Customs Appeal No. 85793 of 2024 (Arising out of Order-in-Original No. 226/2023-24/Commr./Gr. I&IA/NS-I/CAC/JNCH dated 07.12.2024 passed by the Principal Commissioner of Customs, NS-I, JNCH, Nhava Sheva, Taluka-Uran, District Raigad, Maharashtra).

GP Petroleums Limited .… Appellants

803, 804, Ackruti Star

8th Floor, MIDC Central Road MIDC, Andheri (East)

Mumbai – 400 093.

Versus Principal Commissioner of Customs (NS-I) ...... Respondent Jawaharlal Nehru Customs House (JNCH)

Nhava Sheva Taluka-Uran, District Raigad, Maharashtra – 400 707.

Appearance:

Shri Prakash Shah, Senior Advocate a/w S/Shri Suyog Bhave, Ananta Khandait, Advocates for the Appellant Shri Deepak Sharma, Authorized Representative for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85868/2025 Date of Hearing: 07.02.2025 Date of Decision: 06.06.2025 Per: M.M. PARTHIBAN This appeal has been filed by M/s GP Petroleums Limited, Mumbai (herein after, referred to as “the appellants”, for short) assailing the Order- in-Original No. 226/ 2023-24/ Commr./ Gr.I&IA/ NS-I/