CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Customs Appeal No. 21138 of 2015 (Arising out of Order-in-Original No. COC-CUSTM-000-COM-44-14-15 dated 09.02.2015 passed by the Commissioner of Customs, Cochin.)

Mohammed Ashraf V.

Proprietor, M/s. Universal Exports, Appellant(s)

Flat No. 3A, III Floor, Malabar Cityscape Apartment, Kuthiravattam Road, Kozhikode – 673 016.

VERSUS The Commissioner of Customs, Office of the Commissioner of Customs, Custom House, Willingdon Island, Respondent(s)

Kochi – 682 009. APPEARANCE:

Mr. Haaris Moosa, Advocate for the Appellant Ms. Arpitha S., Joint Commissioner (AR) for the Respondent CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

HON'BLE MRS R BHAGYA DEVI, MEMBER (TECHNICAL)

Final Order No. 20166 /2026 DATE OF HEARING: 22.08.2025 DATE OF DECISION: 20.02.2026 PER : DR. D.M. MISRA This is an appeal filed against Order-in-Original No.COC-

CUSTM-000-COM-44-14-15 dated 09.02.2015 passed by the Commissioner of Customs, Cochin.

2. Briefly stated the facts of the case are that the appellant had filed Shipping Bill No.1515330 dated 11.03.2014 for export of a consignment of gold jewellery declaring 5268.600 gms valued at US