CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH Customs Appeal No. 87752 of 2024 [Arising out of Order-in-Original No. CC-GSS/11/2024-25 Adj. (I) ACC dated

04.07.2024 passed by the Commissioner of Customs (Import), ACC, Mumbai.]

M/s. Sonova Hearing India Pvt Ltd. ........Appellant

503-506, Kanakia Zillion, LBS Marg, Junction CST Road, BKC Annexure, Kurla (West), Mumbai, Maharashtra – 400 070 VERSUS Commissioner of Customs – ........Respondent Air Cargo Complex, Mumbai Air Cargo Complex Sahar, Andheri (E), Mumbai – 400 099 APPERANCE Shri J.C. Patel, Advocate with Shri V.K. Singh, Consultant for the Appellant Shri Mahesh Yashwant Patil, Additional Commissioner, Authorised Representative for the Respondent CORAM:

HON’BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. 85558/2026 Date of Hearing: 10.03.2026 Date of Decision: 17.04.2026 PER: DR. SUVENDU KUMAR PATI In this classification dispute concerning import of ‘charging case without power supply’ provision for ‘hearing aid’ imported by Appellant between October, 2018 and August, 2023 through 247 consignments was reassessed with Basic Customs Duty (BCD) @20% i