CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I Customs Appeal No. 86814 of 2024 (Arising out of Order-in-Appeal No. 654 to 656(Gr.I & A)/2024(JNCH)/Appeals dated

07.05.2024 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. 86815 of 2024 (Arising out of Order-in-Appeal No. 654 to 656(Gr.I & A)/2024(JNCH)/Appeals dated

07.05.2024 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. 86816 of 2024 (Arising out of Order-in-Appeal No. 654 to 656(Gr.I & A)2024/(JNCH)/Appeals dated

07.05.2024 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 Piyush Badhe Barasu, 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/85877-85879/2025 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. 654 to 656 (Gr. I & A)/2024/(JNCH)/Appeals dated 07.05.2024 (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. 6795924 dated 22.12.2021, for a total quantity of 55150 kgs. in 1103 bags stuffed in two 40 feet containers, exported by M/s Aarsh International Foodstuff, Dubai, UAE to Nhava Sheva; and self-assessed the same declaring the country of origin as ‘United Arab Emirates’ and paid applicable customs duty. Based on suspicion and intelligence 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 it was found that the quantity, valuation and quality of the goods found as declared and the gunny bags were found with printed marking as ‘G. Wt.51 Kg. NWT- 50Kg., Month of Production OCT-2021, Best before OCT-2023.’ Since, the appellant importer M/s Caliber International had also imported dry dates from same supplier in another B/E No.7184374 dated 22.01.2022, wherein about ten gunny bags appear similar to the gunny bags of impugned goods under B/E No. 6795924; and in that case, the gunny bags were found with label/tags mentioning as “Sargodha Jute Mills Limited Manufacturer & Exporter of High Quality Jute Products in Pakistan…”. Therefore, it appeared to the Customs officers that the impugned goods have been mis-declared in respect of country of origin in order to evade customs duty at higher r