CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH CUSTOMS APPEAL NO. 87556 OF 2024 (Arising out of Order-in-Original No. CAO No. CC/RK/24/2023-24 Adj. (X) ACC dated 15.11.2023 passed by the Commissioner of Customs (Exports), ACC, Andheri (East), Mumbai)

M/s. Haji’s International ….Appellant

181/187, Narsi Natha Street, Bhat Bazar, Masjid (West), Masjid Bunder, Mumbai - 400009 VERSUS Commissioner of Customs (Export) .....Respondent ACC, Mumbai, Zone-III WITH CUSTOMS APPEAL NO. 85883 OF 2025 (Arising out of Order-in-Original No. CAO No. CC/RK/24/2023-24 Adj. (X) ACC dated 15.11.2023 passed by the Commissioner of Customs (Exports), ACC, Andheri (East), Mumbai)

Shri Ashfaq Anwar Nursumar, ….Appellant Partner of M/s. Haji’s International, 301/302, Garden View Tower, Sahkar Road, S.V. Road, Jogeshwari (West), Mumbai - 400102 VERSUS Commissioner of Customs (Export) .....Respondent ACC, Mumbai, Zone-III APPEARANCE:

Shri J.C. Patel and Ms. Shamita Patel, Advocates for Appellant Shri C.S. Vinod, Authorized Representative appearing for the Department 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: 30.04.2026 FINAL ORDER NO’s. 85615-85616/2026 JUSTICE DILIP GUPTA:

Customs Appeal No. 87556 of 2024 has been filed by M/s. Haji’s International¹ to assail that portion of the order dated 15.11.2023 passed by the Commissioner of Customs (Export), ACC, Mumbai, Zone-III² that rejects the duty drawback of Rs. 773.86 lakhs under the provisions of section 75(1) of the Customs Act, 1962³ with a direction to recover the amount already disbursed from the appellant under rule 16 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 19954 with interest. The order also rejects the duty drawback amount of Rs. 2,24,93,070/- which was claimed by the appellant and disbursed under 198 shipping bills to the exporter under the provisions of rule 16A of the 1995 Drawback Rules. The order also confiscates the goods with an option to redeem the same by payment of redemption fine and also imposes penalty on the appellant under section 114(i)/(iii) and section 114AA of the Customs Act.

2. Customs Appeal No. 85883 of 2025 has been filed by Ashfaq Anwar Nursumar to assail that portion of the order dated 15.11.2023 passed by the Commissioner that imposes penalty upon him under section

114(i)/(iii) and section 114AA of the Customs Act.

3. The appellant is a partnership firm engaged in the export of Garments. Ashfaq Anwar Nursumar is a partner in the said firm. During the period January, 2012 to December, 2016, the appellant undertook exports of garments, mainly to Nigeria, through 699 shipping bills. The said exports were undertaken under claim for duty drawback at the All

1. the appellant

2. the Commissioner

3. the Customs Act

4. the 1995 Drawback Rules Industry Rate notified by the Government for garments in terms of section

75 of the Customs Act read with rule 3 of the 1995 Drawback Rules.

4. The consignments were assessed by the proper officers of customs and a Let Export Order was issued and duty drawback at All Industry rate to the extent of Rs. 773.86 lakhs was received by the appellant in respect of such exports. According to the appellant, the sale proceeds of the exported goods by way of foreign exchange inward remittance were also received in respect of such goods and to support this fact, Bank Realization Certificates have been enclosed with the appeal.

5. In August, 2015, the Directorate of Revenue Intelligence⁵ initiated investigations against Suhel Parvez Ansari, who according to the DRI was providing fake invoices of supply of goods to exporters without supply of goods. The case of DRI was that such fake invoices were issued in the names of 22 firms floated by Suhel Ansari with the help of a Chartered Accountant, wherein the said firms were shown as local suppliers of goods to various exporters. In his statement recorded on 24.08.2015, Suhel