CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. III Customs Appeal No. 86945 of 2016 (Arising out of Order-in-Appeal No. 09/2016-17, S/26-01/2014-15/Adj(I)/NS- I/JNCH//DRI/MZU/F/17/2012-13dated 12.05.2016 passed by the Commissioner of Customs (Import), Nhava Sheva-I)

Lalit Mange .….Appellant

1702, Evita, Hiranandani Gardens, Powai, Mumbai 400076.

Versus Commissioner of Customs, Nhava Sheva …..Respondent Jawaharlal Nehru Custom House, Nhava Sheva, Navi Mumbai 400 707.

APPEARANCE:

Shri Mihir Mehta, Advocatefor the Appellant Shri Krishna Azad, Authorised Representative for the Respondent CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

Date of Hearing: 15.04.2026 Date of Decision: 27.04.2026 FINAL ORDER NO. 85579/2026 PER: P. ANJANI KUMAR Intelligence gathered by the officers of Directorate of Revenue Intelligence¹ indicated that M/s. Clear & Opaque and M/s. Reds & Blue had indulged in evasion of Customs duty by undervaluation of goods, i.e. wood treatment chemicals, resins, varnishes, lacquers. Investigations and searches were conducted at various places including the residence and office of Lalit Mange²,D