CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Customs Appeal No. 60038 of 2026 [Arising out of Provisional Release Order No. 10/2025-26 dated 16.01.2026 passed by the Principal Commissioner of Customs, Ludhiana]

M/s Savirama Traders ……Appellant RZ-22/274, Street No. 5B, Gitanjali West Sagarpur, New Delhi 110046 VERSUS Principal Commissioner of Customs, ……Respondent Ludhiana Customs House, ICD GRFL Complex, G.T. Road, Sahnewal, Ludhiana, Punjab 141120 APPEARANCE:

Mr. Naveen Bindal, Mr. Aman Garg and Mr. Bharat Jain, Advocates for the Appellant Mr. Naman Jain, Special Counsel (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. 60300/2026 DATE OF HEARING: 25.02.2026 DATE OF DECISION: 10.04.2026 S. S. GARG :

The present appeal is directed against the Provisional Release Order No. 10/2025-26 dated 16.01.2026 passed by the Principal Commissioner of Customs, Ludhiana whereby the learned Principal Commissioner has passed following order:

(i). I order for provisional release of impugned goods imported vide BoE No. 8008083 25.01.2025 and seized