CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Customs Appeal No. 60031 of 2026 [Arising out of Order-in-Appeal No. LUD-EXCUS-001-APP-333-2025 dated

21.01.2026 passed by the Commissioner of Customs (Appeals), Ludhiana]

M/s Global Copier System ……Appellant

17/12, Ward No. 09, Dev Colony, Rohtak, Haryana-124001 VERSUS Commissioner of Customs, Ludhiana ……Respondent Customs house, ICD-GRFL Complex, G.T. Road, Sahnewal, Ludhiana, Punjab-141120 APPEARANCE:

Shri Saurabh Kapoor, Ms. Muskaan Gupta and Ms. Tanya Kumar, Advocates for the Appellant Shri Anurag Kumar, 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. 60303/2026 DATE OF HEARING: 18.03.2026 DATE OF DECISION: 13.04.2026 P. ANJANI KUMAR:

M/s Global Copier System, the appellant-importer challenges the impugned order dated 21.01.2026, upholding the order dated 15.09.2025 passed by the Joint Commissioner of Customs, Ludhiana rejecting the request of the appellant-importer for provisional release of 230 nos. of second-hand Highly Specialized Equipment (HSE)

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