IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH - COURT NO.2 (Arising out of Order-in-Appeal No.KOL/CUS(PORT)/KS/944/2023 dated 18.12.2023 passed by Commissioner of Customs (Appeals), Kolkata.)

M/s. SIBCO Overseas Pvt.Ltd.

(P-3, New C.I.T. Road, 4^th Floor, Kolkata-700073.)

…Appellant VERSUS Commissioner of Customs (Port), Kolkata …..Respondent (15/1, Strand Road, Custom House, Kolkata-700001.)

APPEARANCE Shri Anil Kumar Dugar, Advocate for the Appellant (s)

Shri Tariq Suleman, Authorized Representative for the Revenue CORAM: HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL)

HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)

FINAL ORDER NO. 75347/2026 DATE OF HEARING : 02.02.2026 DATE OF DECISION : 11.03.2026 Per : RAJEEV TANDON :

The appellant is aggrieved by the order of the Ld.Commissioner of Customs (Appeals), Kolkata issued vide Order-in-Appeal No.KOL/CUS(PORT)/KS/944/2023 dated 18.12.2023 and has therefore filed the present Appeal, assailing the same.

2. Vide the impugned order the learned first appellate authority had held as under :-

“Under the above facts and circumstances, I am of the opinion that the lower authority has rightly