CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. III Customs Appeal No. 87660 of 2016 (Arising out of Order-in-Appeal No. MUM-CUSTM-SXP-118/2016-17 dated 21.10.2016 passed by the Commissioner of Customs (Appeals), Mumbai-I)

Gamco International .….Appellant Quarry Road, Pathanwadi, Malad (E), Mumbai 400 097 Versus Commissioner of Customs, Mumbai Export-I …..Respondent New Custom House, Ballard Estate, Mumbai 400 001.

APPEARANCE:

Ms. Kiran Doiphode, Advocate for the Appellant Shri C.S. Vinod, Authorised Representative for the Respondent CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

Date of Hearing: 16.04.2026 Date of Decision: 27.04.2026 FINAL ORDER NO. 85580/2026 PER: P. ANJANI KUMAR M/s. Gamco International¹ has assailed the order-in-appeal dated

21.10.2016 passed by the Commissioner of Customs (Appeals), Mumbai Zone-I.

2. Briefly stated, the facts of the case are that the appellant has filed a Bill of Entry No. 1343 dated 04.09.1996 for clearance of 925 SQM Raw/Rough Marble slabs of Italia origin having a total declared value of Rs.10,06,378/- and sought clearance under two advance licences, both date