IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.2 (Arising out of Order-in-Appeal No. KOL/CUS(Port)/132/2020 dated 02.01.2020 passed by Commissioner of Customs (Appeals), Kolkata.)

M/s Anjum International, (13A, Phears Lane, Kolkata-700012.)

...Appellant VERSUS Commissioner of Customs (Port), Kolkata, (15/1, Strand Road, Customs House, Kolkata-700001)

.. ...Respondent APPERANCE :

None, for the Appellant Shri S. Debnath, Authorized Representative for the Respondent CORAM:

HON’BLE MR. R. MURALIDHAR MEMBER (JUDICIAL)

HON’BLE MR. RAJEEV TANDON MEMBER (TECHNICAL)

Final Order No…75444/2026 DATE OF HEARING : 23.03.2026 DATE OF DECISION : 23.03.2026 PER R. Muralhdhar :

Appellant had imported non-LED and LED lights during the period

12.09.2016 to 14.10.2016. The appellant filed three Bills of Entry for the consignments received from abroad. They have declared the total assessable value of Rs.45,36,497/-. They were allowed to clear the imported goods on provisional basis. Subsequently, Order in Original dated 27.03.2018 was passed, finalizing the provisional assessment. The adjudicating authority has relied on the NIDB data to enhance the value of the import