CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Customs Appeal No. 40234 of 2017 (Arising out of Order-in-Appeal C.Cus.I.No. 326/2016 dated 29.09.2016 passed by Commissioner of Customs (Appeals-I), No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

M/s. RBF Rig Corporation LLC ...Appellant Transocean House, Lake Boulevard Road, Hiranandani Business Park, Powal, Mumbai – 400 076.

Versus Commissioner of Customs ...Respondent Chennai VII Commissionerate, New Custom House, Air Cargo Complex, Meenambakkam, Chennai – 600 027.

APPEARANCE:

For the Appellant : Mr. Patel J.C., Advocate For the Respondent : Mr. Anoop Singh, Authorised Representative CORAM:

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

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

FINAL ORDER No. 40286 / 2026 DATE OF HEARING : 08.12.2025 DATE OF DECISION : 23.02.2026 Per Mr. VASA SESHAGIRI RAO The present appeal has been filed by M/s. RBF Rig Corporation LLC (hereinafter referred to as the Appellant) against Order-in-Appeal dated 29.09.2016 passed by the Commissioner of Customs (Appeals), Chennai, rejecting the Appellant’s claim for interest under Section 27A of the Customs Act, 1962 on