Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 1 Customs Appeal No. 11604 of 2016- DB (Arising out of OIA-KDL-CUSTM-000-APP-019-16-17 dated 11.05.2016 passed by the Commissioner of Customs (Appeals), Ahmedabad)

Commissioner of Customs-Kandla ……..Appellant Custom House, Near Balaji Temple, Kandla, Gujarat VERSUS Om Siddh Vinayak Impex Pvt Ltd ……Respondent Shed No.283/293, Sector-III, Kandla Special Economic Zone, Gandhidham, Kutch, Gujarat APPEARANCE:

Shri Girish Nair, Assistant Commissioner (AR) appeared for the Appellant Shri Paresh M Dave, Advocate with Shri Sudhanshu Bissa, Advocate appeared for the Respondent CORAM:

HON'BLE MR. SOMESH ARORA, MEMBER (JUDICIAL)

HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER (TECHNICAL)

Final Order No. 10249/2026 DATE OF HEARING: 07.10.2025 DATE OF DECISION: 07.04.2026 SATENDRA VIKRAM SINGH

1. The respondent M/s. Om Siddh Vinayak Impex Pvt Ltd Gandhidham, Kutch had imported 25603.2 Kgs of Synthetic Fabric Lots vide Bill of Entry No.2376 dated 25.09.2003 by declaring the same as “100% polyester plain dyed fabrics” and classifying under CTH 54075290. They declared assessable value of the goods as Rs.8,45