IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, CHENNAI Customs Appeal No. 40396 of 2016 And Customs Miscellaneous Application (Cross) No. 41038 of 2016 (Arising out of Order in Original No. 42547 of 2015 dated 05.11.2015 passed by the Commissioner of Customs, Chennai - VIII, Chennai)

Commissioner of Customs Appellant Chennai VIII Commissionerate (General)

Custom House, 60, Rajaji Salai Chennai – 600 001.

Vs.

K. Padmanaban Logistics Services Pvt. Ltd. Respondent No. 37-A, VOC Street Meenambakkam, Chennai – 600 027.

APPEARANCE:

Smt. Anandalakshmi Ganeshram, Authorized Representative for the Appellant Shri L. Gokulraj, Advocate for the Respondent CORAM Hon’ble Shri M. Ajit Kumar, Member (Technical)

Hon’ble Shri Ajayan T.V., Member (Judicial)

FINAL ORDER NO. 40249/2026 Date of Hearing: 25.08.2025 Date of Decision: 18.02.2026 Per M. Ajit Kumar, This appeal is filed by the Revenue against Order in Original No.

42547 of 2015 dated 05.11.2015 passed by the Commissioner of Customs, Chennai - VIII, Chennai (impugned order).

2. Brief facts of the case are that the respondent is a Customs Broker company having License No. R-328/CHA and Shri K. Padamanaban and P. Vaithisubramanian are the autho