CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH - COURT NO. 1 CUSTOMS APPEAL NO. 86471 OF 2024 (Arising out of Order-in-Original No. 290/2023-24/COMMR/NS-II/CAC/JNCH dated

26.03.2024 passed by the Commissioner of Customs (NS-II), Nhava Sheva-II)

Avery Dennison India Pvt. Ltd. ..…Appellant P-24, Green Park Extension, New Delhi – 110 016 Versus Commissioner of Customs, Nhava Sheva-II .....Respondent Centralized Adjudication Cell, JNCH, Nhava Sheva, Uran, Raigad – 400 707 APPEARANCE:

Shri Mahir Chablani, Advocate for the appellant Shri Jitesh Kumar Jain, Authorized 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. 85582/2026 JUSTICE DILIP GUPTA:

The issue that arises for consideration in this appeal that has been filed by Avery Dennison India Pvt. Ltd.¹, is whether interest can be levied under section 28AA of the Customs Act, 1962², on the demand of Integrated Goods and Service Tax³ that was deposited by the appellant and whether the goods can be confiscated and in lieu of such confiscation, redemption fine can b