CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. 2 Customs Appeal No. 86769 of 2016 (Arising out of Order-in-Appeal No. MUM-CSTM-SMP-57-2016-17 dated 10.06.2016 passed by the Commissioner of Customs (Appeals), Mumbai-I, New Custom House, Mumbai)

Kumar Mahendra Exim .… Appellant

1001, Dhaalgiri, Papanswadi, Nana Chowk, Grant Road, Mumbai – 400 036.

Versus Commissioner of Customs (Imports), Mumbai …. Respondent New Custom House, Ballard Estate, Mumbai – 400 001 APPEARANCE:

Shri Ashwini Kumar, Advocate for the Appellant Shri L.B. D’coasta, Authorized Representative for the Respondent CORAM:

HON’BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL)

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

FINAL ORDER NO. A/85318/2026 Date of Hearing: 24.12.2025 Date of Decision: 19.02.2026 Per: M.M. PARTHIBAN This appeal has been filed by M/s Kumar Mahendra Exim, Mumbai (herein after referred to, for short, as “the appellant”) assailing the Order- in-Appeal No. MUM-CSTM-SMP-57-2016-17 dated 10.06.2016 (hereinafter referred to, for short, as “the impugned order”) passed by the Commissioner of Customs (Appeals), Mumbai-I, New Custom House, Mumbai.

2.1 The facts of the case, leadi