CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Customs Appeal No. 26953 of 2013 (Arising out of Order-in-Original No.06/2013 - VCH dated 03.04.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

Commissioner of Customs .. APPELLANT Visakhapatnam - Customs Custom House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

VERSUS M/s Kothari Products Ltd., .. RESPONDENT C/62, Vibgyor Tower, 9^th Floor, Bandra Kurla Complex, Bandra (East), Mumbai, Maharashtra – 400 051.

APPEARANCE:

Shri M. Anukathir Surya, Authorized Representative for the Appellant.

None for the Respondent.

CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

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

FINAL ORDER No. _A/30130/2026__

Date of Hearing: 25.02.2026 Date of Decision: 25.02.2026 [ORDER PER: ANGAD PRASAD]

The Department (hereinafter referred to as appellant) are in appeal against the order of the Commissioner (Appeals) dated 03.04.2013, whereby, he had modified the Order-in-Original dated 28.12.2012.

2. The brief fact of the case is that the respondent M/s Kothari Products Ltd., had filed Shipping Bill dated 19.02.2010 for export of