CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH CUSTOMS APPEAL NO. 86233 OF 2025 (Arising out of Order-in-Appeal No. MUM-CUS-TK-IMP 214 & 215/2024-25/NCH dated 10/03/2025 passed by the Commissioner of Customs (Appeals), Mumbai Customs Zone-

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Parekh Cranes and Machinery …..Appellant Flat No.5, Gr. Floor, Bharat Kunj, Bapubhai Vahi Raod, Vile Parle West Mumbai – 400 056 versus Commissioner of Customs (Import), …..Respondent New Custom House, Ballard Estate Mumbai–400001 WITH CUSTOMS APPEAL NO. 86234 OF 2025 (Arising out of Order-in-Appeal No. MUM-CUS-TK-IMP 214 & 215/2024-25/NCH dated 10/03/2025 passed by the Commissioner of Customs (Appeals), Mumbai Customs Zone-

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Manan Manoj Parekh …..Appellant Flat No.5, Gr. Floor, Bharat Kunj, Bapubhai Vahi Raod, Vile Parle West Mumbai – 400 056 versus Commissioner of Customs (Import), …..Respondent New Custom House, Ballard Estate Mumbai–400001 APPEARANCE:

Shri Chirag Shetty, Advocate for the Appellants Shri Dinesh Nanal, Authorized Representative for the Respondent CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

DATE OF HEARING: 17.04.2026 DATE OF DECISION: 17.04.2026 FINA