CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I Customs Appeal No. 86811 of 2024 (Arising out of Order-in-Appeal No. 546 to 548(Gr.I /IA)/2024(JNCH)/Appeals dated

23.04.2024 passed by the Commissioner of Customs (Appeals), Mumbai - II).

Caliber International .… Appellant SCF 92, Sector – 14, Main Market, Near Om Sweets, Gurugram – 122001.

Versus Commissioner of Customs, Nhava Sheva - I ….Respondent JNCH, Nhava Sheva, Taluka –Uran, Raigad – 400 707.

With Customs Appeal No. 86812 of 2024 (Arising out of Order-in-Appeal No. 546 to 548(Gr.I /IA)/2024(JNCH)/Appeals dated

23.04.2024 passed by the Commissioner of Customs (Appeals), Mumbai - II).

Pradeep Saggar .… Appellant B-55, DDA Flats, D-Block, Vasant Vihar, New Delhi - 1100575.

Versus Commissioner of Customs, Nhava Sheva - I ….Respondent JNCH, Nhava Sheva, Taluka –Uran, Raigad – 400 707.

And Customs Appeal No. 86813 of 2024 (Arising out of Order-in-Appeal No. 546 to 548(Gr.I /IA)/2024(JNCH)/Appeals dated

23.04.2024 passed by the Commissioner of Customs (Appeals), Mumbai - II).

Vritika Katyal .… Appellant SCF 92, Sector – 14, Main Market, Near Om Sweets, Gurugram – 122001.

Versus Commissioner of Customs, Nhava Sheva - I ….Respondent JNCH, Nhava Sheva, Taluka –Uran, Raigad – 400 707.

Appearance:

Shri Kuldeep Singh Nara, Advocate for the Appellant Shri Ranjan Kumar, 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/85874-85876/2025 Date of Hearing: 12.02.2025 Date of Decision: 06.06.2025 Per: M.M. PARTHIBAN These appeals have been filed by M/s Caliber International, Gurugram along with Shri Pradeep Saggar, Ms. Vritika Katyal, both partners of the appellant M/s Caliber International (herein after, referred together as “the appellants”, for short) assailing the Order-in-Appeal Nos. 546 to 548 (Gr. I/ IA)/2024/(JNCH)/Appeals dated 23.04.2024 (herein after, referred to as “the impugned order”) passed by the Commissioner of Customs (Appeals), Mumbai-II, Jawaharlal Nehru Customs House (JNCH), Nhava Sheva, Taluka-

Uran, District Raigad, Maharashtra.

2.1 The brief facts of the case are that the appellants had imported ‘Dry Dates’ by classifying it under Customs Tariff Item (CTI) 0804 1030 under Bill of Entry (B/E) No. 7184374 dated 22.01.2022, for a total quantity of 56000 kgs. in 1120 bags stuffed in two 40 feet containers, exported by M/s Aarsh International Foodstuff, Dubai, UAE to Nhava Sheva through MAJD Container vessel in voyage number 2202E; and self-assessed the same declaring the country of origin as ‘United Arab Emirates’ and paid applicable customs duty. Based on intelligence and analysis of ‘dry dates’ import data, and that the subject goods might be of Pakistan origin and country of origin certificate might have been manipulated, said imported goods were put on hold by the officers of Special Intelligence and Investigation Branch (SIIB) of JNCH Customs Commissionerate. The said imported goods stuffed in two 40 feet containers were subjected to 100% physical examination by the Customs officers posted at Docks examination under the supervision of the Deputy Commissioner of Customs, Docks, JNCH, Nhava Sheva. During such examination conducted on 02.03.2022, it was found that ten gunny bags of dry dates were found attached with blue coloured tags/labels mentioning as “SARGODHA Jute Mills Limited Manufacturer & Exporter of High Quality Jute Products in Pakistan…” and one gunny bag was found attached with green coloured tag/label mentioning “Thal Limited (Jute Division), Manufacturer & Exporter of Eco Friendly & Food Grade Jute Products. Three gunny bags were found with remnant of above mentioned tags. Tags/labels from other similar gunny bags were removed /cut/mutilated with some intention. Therefore, the SIIB customs officers, prima facie concluded that the Country of Origin of the impugned goods are of Pakistan Origin instead of declared country of O