IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Customs Appeal No.41612 of 2016 (Arising out of Order in Original No. 46748/2016 dated 27.4.2016 passed by the Commissioner of Customs, Chennai – VIII)

Commissioner of Customs (Import) Appellant Custom House, No. 60, Rajaji Salai Chennai – 600001.

Vs.

M/s. Raj Brothers Shipping Pvt. Ltd. Respondent No. 25, 1^st Floor, Krishnan Koil Street Chennai – 600 001.

And Customs Appeal No.41865 of 2018 (Arising out of Order in Original No. 57399/2017 dated 3.8.2017 passed by the Commissioner of Customs, Chennai – VIII)

M/s. Raj Brothers Shipping Pvt. Ltd. Appellant No. 25, 1^st Floor, Krishnan Koil Street Chennai – 600 001.

Vs.

Commissioner of Customs (Import) Respondent Custom House, No. 60, Rajaji Salai Chennai – 600001. APPEARANCE:

Shri N. Viswanathan, Advocate for the Appellant-CHA Shri Anoop Singh, Authorized Representative for the Respondent-department CORAM Hon’ble Shri P. Dinesha, Member (Judicial)

Hon’ble Shri M. Ajit Kumar, Member (Technical)

FINAL ORDER NOS.40627 & 40628/2025 Date of Hearing: 08.01.2025 Date of Decision: 19.06.2025 Per M. Ajit Kumar, Appeal No. C/41612/2016 is filed by the department against the Order in Origina