CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI.

PRINCIPAL BENCH, COURT NO. I CUSTOMS APPEAL NO. 50646 OF 2024 WITH CROSS APPLICATION NO. 50038 OF 2026 (ON BEHALF OF THE RESPONDENT)

[Arising out of the Order-in-Appeal No. 05 (RLM)/CUS/JPR/2023 dated 25/01/2024 passed by The Commissioner (Appeals), Central Excise & Central Goods and Service Tax, Jaipur.]

Commissioner of Customs (Prev.), Jodhpur, Appellant Customs Commissionerate, Jodhpur, Hqrs. at NCR Building, Statue Circle, „C„ Scheme, Jaipur –302 005.

VERSUS M/s Kinsukh Overseas Pvt. Ltd., Respondent Suraj Industries Compound, Delhi Road, Sidhpur – 384 151.

WITH CUSTOMS APPEAL NO. 52343 OF 2024 [Arising out of the Order-in-Appeal No. 05 (RLM)/CUS/JPR/2023 dated 25/01/2024 passed by The Commissioner (Appeals), Central Excise & Central Goods and Service Tax, Jaipur.]

Commissioner of Customs (Prev.), Jodhpur, Appellant Customs Commissionerate, Jodhpur, Hqrs. at NCR Building, Statue Circle, „C„ Scheme, Jaipur –302 005.

VERSUS M/s Ajay Agarwal & Company, Respondent CHA/CB, P-3, Industrial Estate, New Power House Road, Jodhpur.

AND CUSTOMS APPEAL NO. 50061 OF 2025 WITH CROSS APPLICATION NO. 50398 OF 2025 (ON BEHALF OF THE RESPONDENT)

[Arising out of the Order-in-Appeal No. 05 (RLM)/CUS/JPR/2023 dated 25/01/2024 passed by The Commissioner (Appeals), Central Excise & Central Goods and Service Tax, Jaipur.]

Commissioner of Customs (Prev.), Jodhpur, Appellant Customs Commissionerate, Jodhpur, Hqrs. at NCR Building, Statue Circle, „C„ Scheme, Jaipur –302 005.

VERSUS M/s Bay Lines through Respondent M/s Freight Connection India Pvt. Ltd.

3^rd Floor, 3C, Runwal & Omkar Esquare, Sion-Chunnabhatti Junction, Sion-Trombay Road (E), Mumbai – 400 022.

APPEARANCE Shri Nikhil Mohan Goyal, Authorized Representative (DR) – for the Department Shri R.G. Choudhary, Consultant – for the respondent.

CORAM : HON‟BLE SHRI JUSTICE DILIP GUPTA, PRESIDENT HON‟BLE SHRI P.V. SUBBA RAO, MEMBER (TECHNICAL)

FINAL ORDER NO. 50393-50395/2026 DATE OF HEARING/DECISION : 11.03.2026 JUSTICE DILIP GUPTA Customs Appeal No. 50646 of 2024 has been filed by the department against M/s Kinshuk Overseas Pvt. Ltd. who is an importer.

2. Customs Appeal No. 50061 of 2025 has been filed by the department against M/s Bay Lines through M/s Freight Connection India Pvt. Ltd. which is the Shipper and

3. Customs Appeal No. 52343 of 2024 has been filed by the Department against M/s Ajay Agarwal & Company, a Customs House Agent.

4. These appeals seeks the quashing of all the order dated 25.01.2024 passed by the Commissioner (Appeals) that rejects the appeals filed by the department and upholds the order dated 17.11.2022 passed by the Additional Commissioner of Customs (Preventive), Jodhpur. The Additional Commissioner, by the impugned order, dropped the proceedings initiated against the respondents by a show cause notice dated 29.12.2021.

5. It transpires from the records that Kinsukh Overseas Pvt. Ltd. filed two Bills of Entry, both dated 18.06.2021, for import of “water melon seeds”.

6. A notification dated 26.04.2021 was issued by the DGFT revising the import of melon seeds from “free” to “restricted” category. Paragraph 9.11 of the Handbook of Procedure, 2015 – 2020 provides that in case of Multi Model transport, the date of handing over goods to the first carrier in a combined transport Bill of Lading would be the relevant date of shipment.

7. The issue that arises for consideration in these appeals is regarding the date of Bill of Lading. According to the respondent, the date of Bill of Lading is April 20, 2021, whereas according to the department, it is after April 26, 2021.

8. The Additional Commissioner has recorded the following findings while dropping the charges alleged in the show cause notice :-

“6.7 I find that the during the course of investigation the Noticees produced various documents to assert that the loaded container were handed over to Shipping Line on 20.04.2021, i.e. prior to issuance of DGFT Notification No.

03/2015-20 dat