CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH - COURT NO. I Customs Appeal No. 87891 of 2025 [Arising out of Order-in-Original No. 14/2025-26-CBS dated 13.11.2025 passed by Commissioner of Customs (General), New Custom House, Mumbai Customs Zone-I, Mumbai]

Hind Ship Airways .… Appellants (Customs Broker License Holder 11/672) 4th Floor, 1 Plot 89, Shri Krishna Bhuvan P.D. Mello Road, Carnac Bunder, Chinch Bunder Mumbai – 400 009.

Versus Commissioner of Customs (General), Mumbai …. 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/85399/2026 Date of Hearing: 02.02.2026 Date of Decision: 09.03.2026 Per: M.M. PARTHIBAN This appeal has been filed by M/s. Hind Ship Airways, Mumbai (herein after, referred to as ‘the appellants’, for short) assailing the Order-in Original No. 14/2025-26-CBS dated 13.11.2025 (referred to as ‘the impugned order’) passed by Commissioner of Customs (General), New Custom House, Mumbai Cu