IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Customs Appeal No. 41089 of 2025 (All appeals arising out of Order in Appeal Seaport C. Cus. II No. 801 to 806/2025 dated 15.7.2025 passed by the Commissioner of Customs (Appeals – II), Chennai and Corrigendum dated 04.08.2025 to Order-

in-Appeal Seaport C. Cus. II No. 801 to 806/2025 dated 15.7.2025)

Shri Navnath Zanje Appellant No. 1/1, Muthiyal Naicken Street Purasawalkam, Chennai – 600 007.

Vs.

Commissioner of Customs Respondent Chennai III Commissionerate Customs House, 60, Rajaji Salai Chennai – 600 001.

With (i) Customs Appeal No. 41090/2025 (Shri Nilesh S Patole)

(ii) Customs Appeal No. 41091/2025 (Shri Maruti Halladakeri)

(iii) Customs Appeal No. 41107/2025 (Mrs. Anjana Uttam Patankar –

legal heir of Shri R. Uttam Kumar Patnkar)

(iv) Customs Appeal No. 41108/2025 (Shri Suryakant U Patankar)

(v) Customs Appeal No. 41184/2025 (Shri Shrikant U Patankar)

APPEARANCE:

Shri N. Viswanathan, Advocate for the Appellant Smt. Anandalakshmi Ganeshram, Authorised Representative for the Respondent CORAM Hon’ble Shri M. Ajit Kumar, Member (Technical)

Hon’ble Shri Ajayan T.V., Member (Judicial)

FINAL ORDER NOS. 40349 - 40354/2026 Date of H