CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH - COURT NO. I Customs Appeal No. 87890 of 2025 [Arising out of Order-in-Original No. 13/2025-26-CBS dated 12.11.2025 passed by Commissioner of Customs (General), New Custom House, Mumbai Customs Zone-I, Mumbai.]

Hirannya Shipping and Logistics Services .… Appellants (Customs Broker License Holder 11/2002)

18/4, Siddhivinayak Co-op Housing Society

3rd Road, Dominic Colony, Orlem Malad (West), Mumbai – 400 064.

Versus Commissioner of Customs (General) …. Respondent New Custom House (NCH), Ballard Estate Mumbai – 400 001.

APPEARANCE:

Shri Hans Raj Garg, Consultant for the Appellant Shri Deepak Sharma, Authorized Representative for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85400/2026 Date of Hearing: 02.02.2026 Date of Decision: 09.03.2026 Per: M.M. PARTHIBAN This appeal has been filed by M/s. Hirannya Shipping and Logistics Services, Mumbai (herein after, referred to as ‘the appellants’, for short) assailing the Order-in Original No. 13/2025-26-CBS dated 12.11.2025 (referred to as ‘the impugned order’) passed by Commissioner of Customs