Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH- COURT NO. 2 CUSTOMS Appeal No. 11282 of 2025-DB (Arising out of Order in Original No. 03-2025-26 dated 28/08/2025 passed by Commissioner of Customs-Kandla)

SAARTHEE SHIPPING CO …… Appellant Plot No. 211. Ward No. 12/8, Office No. 1 &Amp; 2, Second Floor, Shah Avenue-1, Gandhidham 449-370201 VERSUS COMMISSIONER OF CUSTOMS – KANDLA ……Respondent Office of the Commissioner of Customs, Near Balaji Temple Kandla Kachaa, Gujrat-370210 APPEARANCE:

Shri Hardik Modh with Ms. Shweta Garge, Advocates for the Appellant Shri Girish Nair, Assistant Commissioner (AR) for the Respondent CORAM:

HON'BLE DR. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL) HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)

Final Order No. 10176/2026 DATE OF HEARING:12.11.2025 DATE OF DECISION: 12.03.2026 SATENDRA VIKRAM SINGH The present appeal bearing No. C/11282/2025 has been filed by M/s.

Saarthee Shipping Co. against the order No. 3/2025-26 dated 28.08.2025 passed by the Commissioner Customs, Kandla.

1.1 The matter pertains to illegal import of Heroin in the garb of semi processed Talc stone by M/s. Vyom Fashion Surat (IEC No. CX