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 Dat