IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH - COURT NO.2 Customs Appeal No.75256 of 2023 (Arising out of Order-in-Appeal No.KOL/CUS/PORT/KS/86/2023 dated 07.02.2023 passed by Commissioner of Customs (Appeals), Kolkata.)

Sri Kousik Nundy, Proprietor M/s. SSS Sai Forwarders (Room No.222, HMP House, Kolkata-700001.)

…Appellant VERSUS Commissioner of Customs (Port), Kolkata …..Respondent (15/1, Strand Road, Custom House, Kolkata-700001.)

WITH Customs Appeal No.75279 of 2023 (Arising out of Order-in-Appeal No.KOL/CUS/PORT/KS/122/2023 dated 14.02.2023 passed by Commissioner of Customs (Appeals), Kolkata.)

Sri Kousik Nundy, Proprietor M/s. SSS Sai Forwarders (Room No.222, HMP House, Kolkata-700001.)

…Appellant VERSUS Commissioner of Customs (Port), Kolkata …..Respondent (15/1, Strand Road, Custom House, Kolkata-700001.)

APPEARANCE Shri Arijit Chakraborty, Advocate for the Appellant (s)

Shri Tariq Suleman, Authorized Representative for the Revenue CORAM: HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL)

HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)

FINAL ORDER NO.75531-75532/2026 DATE OF HEARING : 25.03.2026 DATE OF DECISION : 21.04.202