CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. 2 Customs Appeal No. 87078 of 2025 (Arising out of Order-in-Appeal No. MUM-CUSTM-AMP-APP-171/2025-26 dated 07.05.2025 passed by the Commissioner of Customs (Appeals), Mumbai Zone – III)

M/s Wipro GE Healthcare Pvt. Ltd. .… Appellant C/s DHL Supply Chain India Pvt. Ltd.

BGR Warehousing Complex, Building No. 3, Vahuli, Mumbai Nashik Highway, Bhiwandi, Thane – 421 302 Versus Commissioner of Customs (Import), Mumbai-III …. Respondent Air Cargo Complex, Sahar, Andheri (East), Mumbai – 400 099 WITH Customs Appeal No. 87079 of 2025 (Arising out of Order-in-Appeal No. MUM-CUSTM-AMP-APP-170/2025-26 dated 07.05.2025 passed by the Commissioner of Customs (Appeals), Mumbai Zone – III)

M/s Wipro GE Healthcare Pvt. Ltd. .… Appellant C/s DHL Supply Chain India Pvt. Ltd.

BGR Warehousing Complex, Building No. 3, Vahuli, Mumbai Nashik Highway, Bhiwandi, Thane – 421 302 Versus Commissioner of Customs (Import), Mumbai-III …. Respondent Air Cargo Complex, Sahar, Andheri (East), Mumbai – 400 099 APPEARANCE:

Shri Roshil Deepak Nichani, Advocate for the Appellant Shri Jitesh Kumar Jain, Authorized Representative for the Respond