CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH Customs Appeal No. 85820 of 2025 [Arising out of Order-in-Appeal No. 43 (Gr.III)/2025 (JNCH)/Appeals dated 15.01.2025 passed by the Commissioner of Customs (Appeals), Mumbai II]

M/s Kumar Impex …..Appellant

4/5203, Krishna Nagar, Karol Bagh, New Delhi VERSUS Commissioner of Customs, Nhava Sheva …..Respondent JNPT Custom House, Nhava Sheva APPEARANCE:

Shri H K Hirani, Consultant for the appellant Shri Krishna Murari Azad, (AR) for the respondent CORAM:

HON’BLE MR. AJAY SHARMA, MEMBER (JUDICIAL)

FINAL ORDER No: 85424/2026 DATE OF HEARING : 23.02.2026 DATE OF DECISION : 17.03.2026 Per: AJAY SHARMA This appeal has been filed challenging the Order-in-Appeal dated 15.01.2025 passed by the Commissioner of Customs (Appeals), JNCH, Nhava Sheva, Mumbai II, whereby the learned Commissioner modified the Order-in-Original dated 13.12.2018 by setting aside the value re-determination and the confirmation of differential duty but upheld the confiscation of the goods under Section 111(m) of the Customs Act, 1962. However the Redemption Fine was sustained but reduced to ₹4,00,000/- under Section 125(1) ibid. The penalties under Sec