IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH - COURT NO.2 Customs Appeal No. 75139 of 2026 (Diary No.78316 of 2025)

(Arising out of Order-in-AppealNo.KOL/CUS(A/P)/AKR/807/2019 dated17.12.2019 passed by Commissioner of Customs (Appeals), Kolkata.)

M/s.Indian Union Mica Company (Katchery Road, Giridih, Jharkhand-815301.)

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

APPEARANCE NONE for the Appellant (s)

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

HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)

FINAL ORDER NO. 75348/2026 DATE OF HEARING :09.03.2026 DATE OF DECISION :09.03.2026 The Appellant has filed this Appeal on 23.12.2025 against the impugned OIA dated 17.12.2019, without filing any COD Petition. On this ground, the Defect Memo has been filed. We find that the appellants have attached the RTI response from the CPIO Appeal Unit, Customs House, Kolkata dated 23.09.2025, received by them on

25.09.2025 to canvass their support that they came to know about the Commi