CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1

1. Customs Appeal No. 20312 of 2017 (Arising out of Order-in-Original No.COC-CUSTOM-000- COM-51-16-17 dated 03.02.2017 passed by the Commissioner of Customs, Cochin.)

Ameer Mamikutty, S/o Shri Mamikutty Meacherimadom, Appellant(s)

Market PO, Muvattupuzha – 686 673.

Kerala.

VERSUS Commissioner of Customs Custom House Cochin-682 009 Respondent(s)

Kerala. WITH

2. Customs Appeal No.20555 of 2017 (Valappil Hamza Vs. CC, Cochin)

3. Customs Appeal No.20599 of 2017 (Mohammed Saleem Konikuzhiyil Vs. CC, Cochin)

4. Customs Appeal No.20600 of 2017 (Mujeeb Rahman KK Vs. CC, Cochin)

5. Customs Appeal No.20601 of 2017 (Vipin M D Vs.

CC, Cochin)

6. Customs Appeal No.20628 of 2017 (Sharath M V Vs. CC, Cochin)

7. Customs Appeal No.20629 of 2017 (Nasheed Ameen Vs. CC, Cochin)

8. Customs Appeal No.20630 of 2017 (Jeevan Nair Vs. CC, Cochin)

9. Customs Appeal No.20631 of 2017 (Jithin P.R. Vs.

CC, Cochin)

10. Customs Appeal No.20632 of 2017 (Shefil A.B. Vs.

CC, Cochin)

11. Customs Appeal No.20633 of 2017 (Rimshad A Vs.

CC, Cochin)

12. Customs Appeal No.20634 of 2017 (Chandra Kumar M Vs. CC, Cochin)

13. Customs Appeal No.20639 of 2017 (Jithin N.C. Vs.

CC, Cochin)

14. Customs Appeal No.20640 of 2017 (Prasanna P.K Vs. CC, Cochin)

15. Customs Appeal No.20641 of 2017 (Shamal T K Vs. CC, Cochin)

16. Customs Appeal No.20647 of 2017 (Arun Balakrishnan Vs. CC, Cochin)

17. Customs Appeal No.20648 of 2017 (Sreevalsan C K Vs. CC, Cochin)

18. Customs Appeal No.20649 of 2017 (Baburaj K Hassan Vs. CC, Cochin)

19. Customs Appeal No.20650 of 2017 (Rabins Vs. CC, Cochin)

20. Customs Appeal No.20651 of 2017 (Abins C A Vs.

CC, Cochin)

21. Customs Appeal No.20652 of 2017 (Rafeek M M Vs. CC, Cochin)

22. Customs Appeal No.20657 of 2017 (Ajins C A Vs.

CC, Cochin)

23. Customs Appeal No.20658 of 2017 (Akhil Kumar K M Vs. CC, Cochin)

24. Customs Appeal No.20659 of 2017 (Riyas @

Mohammed Iiiyas Vs. CC, Cochin)

25. Customs Appeal No.20660 of 2017 (Ashik Ali N A @ Ashiq Tutu Vs. CC, Cochin)

26. Customs Appeal No.20661 of 2017 (Shinoy K Mohandas Vs. CC, Cochin)

27. Customs Appeal No.20701 of 2017 (Ismail M P Vs.

CC, Cochin)

28. Customs Appeal No.20721 of 2017 (Asalam Mytheen Vs. CC, Cochin)

29. Customs Appeal No.20748 of 2017 (Nibin K Basheer Vs. CC, Cochin)

30. Customs Appeal No.21130 of 2017 (Yasir Ibnu Muhammed Vs. CC, Cochin)

31. Customs Appeal No.21133 of 2017 (Shinuraj T Vs.

CC, Cochin)

32. Customs Appeal No.21458 of 2017 (Aneer Ashraf Nagarambil Vs. CC, Cochin)

33. Customs Appeal No.21596 of 2017 (P.A. Abdul Latheef Vs. CC, Cochin)

(Arising out of Order-in-Original No.COC-CUSTOM- 000-COM-51-16-17 dated 03.02.2017 passed by the Commissioner of Customs, Cochin.)

APPEARANCE:

Present for the Appellants:

For Sl.No.1 & 14 - Ms. Maya Menon, Advocate For Sl.No.7,8,10,11,16,17,23,25 and 28 -Mr. Baby M.A., Advocate For Sl.No.19,20,22,24 and 26 Ms. Linda M.J, Advocate For Sl.No.30 - Ms. Vijitha V Advocates For Sl. No. 3 and 4 – Mr. Bindusaran, Consultant For Sl. No. 2,5,6,9,12,13,15,18,21,27,29,31 to 33-None appeared Present for the Respondent: Ms. Arpitha. S, Joint Commissioner (AR) with Mr. Maneesh Akhoury, Asst. Commissioner (AR)

CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

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

Final Order No. 20173 - 20205 / 2026 DATE OF HEARING: 08.08.2025 DATE OF DECISION: 06.02.2026 PER : R BHAGYA DEVI Briefly the facts are based on specific intelligence the officers of Air Intelligence Unit (AIU), Cochin International Airport, Nedumbassery, intercepted a passenger named Shri. Salim Melathu Makkar who arrived by Spice Jet flight No. SG 018 from Dubai to Cochin on 24.05.2015 at the exit gate of Customs arrival Hall of Cochin International Airport, Nedumbassery. Verification of the travel documents and passport of Shri. Salim Melathu Makkar showed that he was a frequent flyer and he had visited UAE five times in a span of four months during the year 2015. On enquiry, the passenger could not give any proper explanatio