CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Customs Appeal No. 28471 of 2013 (Arising out of Order-in-Appeal No.44/2013-VCH dated 24.09.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

Khatau Narbheram & Co .. APPELLANT (A Unit of Narbheram Vishram)

Po-Barbil, Keomjar, Orissa – 758 035.

VERSUS Commissioner of Customs .. RESPONDENT Visakhapatnam - Customs

4^th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

APPEARANCE:

Ms. Nandita Reddy, Advocate for the Appellant.

Shri K. Sreenivasa Reddy, Authorized Representative for the Respondent.

CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)

FINAL ORDER No. A/30209/2026 Date of Hearing: 15.12.2025 Date of Decision: 13.04.2026 [ORDER PER: ANGAD PRASAD]

M/s Khatau Narbheram & Co (hereinafter referred to as appellant) has filed this appeal against the Order-in-Appeal No. 44/2013-VCH dated 24.09.2013 (impugned order), whereby, Learned Commissioner (Appeals)

upheld the Order-in-Original no. 254/2012 dated 31.05.2013.

2. The brief fact is that the appellant exported iron ore fines to China under