CUSTOMS, EXCI SE AND SERVI CE TAX APPELLATE TRI BUNAL REGI ONAL BENCH AT HYDERABAD Division Bench – Court No. – I Customs Appeal No. 26820 of 2013 (Arising out of Order-in-Appeal No.03/2013-VCH dt.13.03.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

M/ s Kalinga Commercial Corporation Ltd C-112, HIG, Housing Board Colony, Baramunda, ......Appellant Bhubaneswar, Odisha – 751 003 VERSUS Commissioner of Customs Visakhapatnam - CUS ……Respondent

4^th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035 Appearance Shri Kishore K. Acharya & Shri Narendra KV Dash, Advocates for the Appellant.

Shri A. Rangadham, AR for the Respondent.

Coram: HON'BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON'BLE MR. ANGAD PRASAD, MEMBER (JUDICIAL)

FI NAL ORDER No. A/ 30180/ 2026 Date of Hearing: 04.12.2025 Date of Decision: 02.04.2026 [Order per: A.K. JYOTI SHI ]

M/s Kalinga Commercial Corporation Ltd (hereinafter referred to as the appellant) are in appeal against the Order-in-Appeal dt.13.03.2013, whereby, the Commissioner (Appeals) has upheld the order passed by the original adjudicating authority.

2. The issue, in brief, is that the appellant had