CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Customs Appeal No. 20532 of 2019 (Arising out of Order-in-Appeal No. COC-CUSTM-000-APP-108/2018-19 dated

19.03.2019 passed by the Commissioner of Customs (Appeals), Cochin.)

M/s. CII Guardian International Ltd.

Plot No. 16B, CSEZ, Cochin, Kakkanad, Kerala – 682 037. ……….Appellant(s)

Versus Commissioner of Customs Customs House, Willingdon Island, Cochin – 682 009. ……..Respondent(s)

WITH Customs Appeal No. 20930 of 2019 (Arising out of Order-in-Original No. COC-CUSTOMS-000-COM-19/2019-20 dated

20.07.2019 passed by the Commissioner of Customs, Cochin.)

M/s. Kuruwa Enterprises

18/24, Thoppumpady, Cochin – 682 005. ……….Appellant(s)

Versus Commissioner of Customs Customs House, Willingdon Island, Cochin – 682 009. ……..Respondent(s)

APPEARANCE:

Mr. M. Balagopal, Advocate for the Appellant.

Mr. Maneesh Akhoury, Asst. Commissioner (AR) for the Respondent.

CORAM:

HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL)

Final Order No. 20459-20460 /2026 Date of Hearing: 19.01.2026 Date of Decision: 30.03.2026 PER: P.A. AUGUSTIAN The issue in the present appeals is whether the application filed by the Appellants for amendment of th