CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Customs Appeal No. 42447 of 2015 (Arising out of Order-in-Original No. 01/2015 dated 10.09.2015 passed by Commissioner of Customs, No. 1, Williams Road, Cantonment, Tiruchirappalli – 620 001)

M/s. JSW Steel Ltd. ...Appellant Pottaneri, Mecheri, Mettur Taluk, Salem – 636 453.

Versus Commissioner of Customs ...Respondent Trichy Commissionerate, No. 1, Williams Road, Cantonment, Tiruchirapalli – 620 001.

APPEARANCE:

For the Appellant : Mr. M.S. Nagaraja, Advocate For the Respondent : Ms. O.M. Reena, Authorised Representative CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER No. 40342 / 2026 DATE OF HEARING : 10.09.2025 DATE OF DECISION : 10.03.2026 Per Mr. VASA SESHAGIRI RAO This Appeal is directed against Order-in-Original No. 01/2015 dated 10.09.2015 passed by the Commissioner of Customs, Tiruchirappalli, whereby the benefit of exemption under Notification No. 21/2002-Cus dated 01.03.2002 (as amended by Notification No. 12/2012-Cus dated 17.03.2012) was denied in respect of coal imported under Bill of Entry No. 5919332 dated 06.02.2012, di