CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. 2 Customs Appeal No. 86195 of 2024 [Arising out of Order-in-Appeal No. MUM-CUS-TK-IMP 194/2023-24/NCH dated 27.03.2024 passed by the Commissioner of Customs (Appeals), Mumbai-I, NCH, Mumbai.] Jilani Traders .… Appellant

3rd Floor, 101-109 (Office No.13)

Gaya Yusuf Meharali Road Masjid, Mumbai – 400 003.

Versus Commissioner of Customs (Import-II) …. Respondent New Custom House, Ballard Estate Mumbai – 400 001.

APPEARANCE Shri Anil Balani, Advocate for the Appellant Shri Dinesh Nanal, Authorized Representative for the Respondent CORAM:

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

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

FINAL ORDER NO. A/85390/2026 Date of Hearing: 31.10.2025 Date of Decision: 27.02.2026 Per: M.M. PARTHIBAN This appeal has been filed by M/s Jilani Traders, Mumbai (herein after referred to, for short, as “the appellant”) assailing the Order-in-Appeal No. MUM-CUS-TK-IMP 194/2023-24/NCH dated 27.03.2024 (hereinafter referred to, for short, as “the impugned order”) passed by the Commissioner of Customs (Appeals), Mumbai-I, NCH, Mumbai.

2.1 The issue involved in this appeal relates to classification of "walking stick with torch" and alleged misdeclaration of description and value in respect of other goods imported by the appellant herein for upholding confirmation of the adjudged demands by the original authority. Brief facts of the case, leading to this appeal, are summarized herein below:

2.2 The appellant had filed Bill of Entry No. 7379198 dated 16.08.2023 for clearance of assorted goods of twenty different consumer items, which were imported from China. The imported goods were declared with the description as provided in the supplier’s invoice/packing list No.232192-5 dated 25.07.2023 and these were classified under respective Customs Tariff Item (CTI) of the First Schedule to the Customs Tariff Act, 1975 with total declared assessable value of Rs.14,08,260/-. On the basis of specific intelligence that a consignment of mixed items is imported with alleged mis-declaration, the above imported consignment was put on hold by the Special Intelligence and Investigation Branch of New Custom House, Mumbai (SIIB) and the said goods were subjected to 100% examination by drawing Pachamama dated 22.08.2023.

2.3 As a result of such examination by SIIB officers, it was found that out of the twenty items, in respect of three items there were certain discrepancies as mentioned below:

(i) as against the declared item of ‘Kitchen knife set (05 pieces)’, on physical examination it was found to be ‘Kitchen knife with chopping board’

(ii) as against the declared item of ‘Laser pointer pen’ and ‘Glue 300G’ on examination the same were of two types of ‘Laser pointer pen’

and ‘waterproofing Glue 300G’.

(iii) 14 different types of Halloween item were found against the common description ‘Party Halloween Gift Item’.

2.4 During examination, some of the imported goods were found in pre- packed condition, and consequent compliance of Notification 44(RE- 2000)/1997-2002 dated 24.11.2000 was not found on such goods. Further, the SIIB opined that the declared unit value of the goods is on the lower side, when compared with the value of the similar goods available in market. Thus, it was interpreted that the import consignment was undervalued. Accordingly, market survey was conducted on 20.10.2023 in the presence of proprietor of the appellant firm and the value of the imported goods were revised on that basis under Rule 7 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007.

2.5 Further on examination of the representative samples by SIIB, it was also reported that one of the imported item ‘walking stick with torch’ was wrongly classified under CTI 6602 0000 instead of the correct classification under CTI 9405 4900, and therefore it is not confirming to the BIS norms.

Accordingly, it was proposed to confiscate 1600 nos. of Walking stick with torch f