CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Customs Appeal No. 60029 of 2026 [Arising out of Order-in-Original No. 08/2025-26 dated 09.12.2025 passed by the Commissioner of Customs, Ludhiana]

M/s Prenda Creations Pvt Ltd ……Appellant

306, Industrial Area-A, Ludhiana 141003 VERSUS Commissioner of Customs, Ludhiana ……Respondent Customs House, G.T. Road, Sahnewal, Ludhiana, Punjab 141120 APPEARANCE:

Shri Saurabh Kapoor, Advocate for the Appellant Shri Saurabh Goel and Shri Naman Jain, (Special Counsels) Authorized Representative for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60288/2026 DATE OF HEARING:23.02.2026 DATE OF DECISION:07.04.2026 S.S. GARG:

The present appeal is directed against the Provisional release Order No. 08/2025-26 dated 09.12.2025 passed by the learned Commissioner, wherein, the learned Commissioner of Customs has ordered for provisional release of imported goods comprising of 'Roasted Areca Nuts' Split falling under CTH 20081920 imported vide Bill of Entry No. 8178899 dt. 04.02.2025. The Ld. Commissioner of Customs vide the impugned order h