CUSTOMS, EXCI SE AND SERVI CE TAX APPELLATE TRI BUNAL HYDERABAD Division Bench – Court No. – I Customs Appeal No. 20682 of 2015 (Arising out of Order-in-Appeal No. 171/2014-VCH dt.18.12.2014 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

M/ s S.K. Sarawagi & Co. Pvt Ltd

10-1-31, Signature Towers, Waltair Uplands, ......Appellant Visakhapatnam, Andhra Pradesh – 530 003 VERSUS Commissioner of Customs Visakhapatnam - CUS ……Respondent

4^th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035 Appearance Shri S.C. Choudhary, Advocate for the Appellant. Shri K. Sreenivasa Reddy, AR for the Respondent.

CORAM: HON'BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON’BLE MR. ANGAD PRASAD, MEMBER (JUDICIAL)

FI NAL ORDER No. A/ 30080/ 2026 Date of Hearing: 16.10.2025 Date of Decision: 06.02.2026 [Order per: ANGAD PRASAD]

M/s S.K. Sarawagi & Co. Pvt Ltd (herein after referred to as Appellant)

are engaged in export of Iron Ore fines. They have filed the Shipping Bill No.004888 dt.04.10.2010 and Shipping Bill No.005014 dt.11.10.2010 for the export of 10,500 WMT of Iron Ore Fines of 61% Fe content through MV Vessel BK Duke under contract dt.04.10.2010