IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.2 Customs Appeal No. 76098 of 2025 (Arising out of Order-in-Appeal No. KOL/CUS/PORT/KS/141-142/2025 dated

07/04/2025 passed by Commissioner of Customs (Appeals), Kolkata.)

Commr. of Customs (Port), Kolkata (15/1, Strand Road, Kolkata-700001)

Appellant VERSUS Dhruv Agarwal (44C, Indian Mirror Street, Bowbazar, Kolkata-700013)

Respondent With Customs Appeal No. 76099 of 2025 (Arising out of Order-in-Appeal No. KOL/CUS/PORT/KS/141-142/2025 dated

07/04/2025 passed by Commissioner of Customs (Appeals), Kolkata.)

Commr. of Customs (Port), Kolkata (15/1, Strand Road, Kolkata-700001)

Appellant VERSUS M/s. Ankraj Developer Pvt. Ltd (201B, Elgin Chamber, 1A, Ashutosh Mukherjee Road, Kolkata-700020 )

Respondent APPEARANCE :

Mr. S. Chitkara & Mr. A. K. Chaudhary, Authorized Representative for the Appellant Mr. Saurabh Bagaria, Mr. Indranil Banerjee, Ms. Samrita Das, all Advocates for the Respondent CORAM:

HON’BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL)

HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)

FINAL ORDER NO. 75173-75174/2026 Date of Hearing : 03 February 2026 Date of Decision : 03 February 2026 PER R. MURALIDHAR T