CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH CUSTOMS APPEAL NO: 85240 OF 2025 [Arising out of Order-in- Original No: 51/2019-20/Commr/NS-V/CAC/JNCH dated 05^th November 2019 passed by the Commissioner of Customs (NS-V), Nhava Sheva.]

Moti Bhatia

122 Maker Tower A, Cuffe Parade, Mumbai - 400005 … Appellant versus Commissioner of Customs (NS-V)

Jawaharlal Nehru Customs House, Nhava Sheva Tal: Uran, Dist: Raigad - 400707 …Respondent WITH CUSTOMS APPEAL NO: 85243 OF 2025 [Arising out of Order-in- Original No: 51/2019-20/Commr/NS-V/CAC/JNCH dated 05^th November 2019 passed by the Commissioner of Customs (NS-V), Nhava Sheva.]

Moti International

231, Commissariat Bldg., Near Handloom House, Dr.DN Road, Fort, Mumbai - 400001 … Appellant versus Commissioner of Customs (NS-V)

Jawaharlal Nehru Customs House, Nhava Sheva Tal: Uran, Dist: Raigad - 400707 …Respondent AND CUSTOMS APPEAL NO: 85247 OF 2025 [Arising out of Order-in- Original No: 51/2019-20/Commr/NS-V/CAC/JNCH dated 05^th November 2019 passed by the Commissioner of Customs (NS-V), Nhava Sheva.]

Sunders International Room No. 104, Prabhudhan Bldg, 74/76, Bora Bazar street, Fort, Mumbai – 400001 … Appellant versus Commissioner of Customs (NS-V)

Jawaharlal Nehru Customs House, Nhava Sheva Tal: Uran, Dist: Raigad - 400707 …Respondent APPEARANCE:

Shri Mihir Mehta, Shri Suyog Bhave and Shri Kshitij Kashi, Advocates for the appellants Shri Manish Mohan, Commissioner (AR) for the respondent CORAM:

HON’BLE MR C J MATHEW, MEMBER (TECHNICAL) HON’BLE MR AJAY SHARMA, MEMBER (JUDICIAL)

FINAL ORDER NO: 85888-85890/2025 DATE OF HEARING: 08/05/2025 DATE OF DECISION: 06/06/2025 PER: C J MATHEW This is a tale spanning three show cause notices though dispute remains only in the one concluded by Commissioner of Customs (NS – V), Jawaharlal Nehru Customs House (JNCH), Nhava Sheva in order1 now contested before us and not the other two which, reportedly, have attained finality in an entirely different manner. Yet the disposal of the

1 [order-in- original no. 51/2019-20/Commr/NS-V/CAC/JNCH dated 05th November 2019]

other two is just what, according to Learned Counsel for appellants, is the crux of objection to the findings herein and which we shall attend to, by the by, after dwelling briefly on the background.

2. The story really goes further back and in it, Shri Moti Bhatia, first of the appellants and partner in M/s Moti International and M/s Komal International, is alleged to be a key figure. The firms were in the business of manufacturing of, and trading in imported, electronic goods and electric appliances and, for themselves, imported, branded and unbranded, parts and panels from manufacturers across the world including many well-known in the market which, since 2002, was stocked in their warehouse at Bhiwandi, Maharashtra and transferred to their factory at Bicholim, Goa to be used in production of television sets that were sold under the name and style of ‘CROWN’ or cleared unbranded. After closure of production in August 2015, the appellants imported ‘LED panels’- 924 nos. for 32” and 40” sets, 542 nos. for 40” and 50” sets, components of LED television sets and one 75” LED television for which three bills of entry no. 3947389/18.01.2016, no. 3947391/18.01.2016 and 3947393/ 18.01.2016, classifying the goods for assessment at rate of duty corresponding to tariff lines in heading 8529 of First Schedule to Customs Tariff Act, 1975 and claiming benefit of notification no. 12/2012-Cus dated 17^th March 2012 (at serial no 432), were filed. These were taken up for detailed scrutiny by Directorate of Revenue Intelligence (DRI) on alleged suspicion that disassembled goods were being imported only to be reassembled as sets and sold branded as SONY and SAMSUNG.

3. Regretfully, and much to our loss, we are unable to look into that ‘labour’ for the resultant show cause notice, [DRI/MZU/NS/Enq-09/2016 dated 15th July 2016] issued to M/s Sanders International was carried by the importers to the