CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Customs Appeal No. 20092 of 2021 (Arising out of Order-in-Original No. MLR-CUSTM-000-COM-05-

2020-21 dated 27.11.2020 passed by the Commissioner of Customs, Mangaluru.)

M/s. Cargo links Customs Broker, 1^st Floor, ABCO Trade Centre, Kottara Chowki, Mangalore – 575 006. ............Appellant(s)

VERSUS Commissioner of Customs, New Customs House, Panambur, Mangaluru – 575 010. ...........Respondent(s)

APPEARANCE:

Mr. B. Venugopal, Advocate for the Appellant Mr. Maneesh Akhoury, Assistant Commissioner (AR) for the Respondent CORAM:

Hon'ble Dr. D.M. Misra, Member (Judicial)

Hon'ble Mr Pullela Nageswara Rao, Member (Technical)

Final Order No. 20312 /2026 Date of Hearing:14.11.2025 Date of Decision: 16.03.2026 Per: Pullela Nageswara Rao This appeal is filed against the Order-in-Original No. MLR-

CUSTM-000-COM-05-2020-21 dated 27.11.2020 passed by the Commissioner of Customs, Mangaluru.

2. The brief facts are the appellant M/s. Cargo Links is a custom broker issued with a Custom Broker License under CBLR, 2018 by Mangalore Customs. The appellant was the Custom Broker for M/s. Reliable Cashew Company Pvt., Ltd., (