CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I Customs Miscellaneous Application No. C/MISC/87268/2025 In APPEAL NO. C/85978/2019 (Arising out of Order-in-Appeal No. MUM-CUSTM-AMP-APP-1131&1132/18-19 dated 21.02.2019 passed by the Commissioner of Customs (Appeals), Mumbai Zone-III, Mumbai)

Mahendra Kumar Jain .… Appellant Managing Director of B.M.Jain & Sons Private Limited No.412/413, Mandvi Navjeevan, 4th Floor

121/127, Kazi Sayed Street Masjid (West), Mumbai – 400 003.

Versus Commissioner of Customs (Imports) …. Respondent New Custom House Ballard Estate, Mumbai - 400 001.

Customs Miscellaneous Application No. C/MISC/85604/2025 In APPEAL NO. C/86349/2019 (Arising out of Order-in-Appeal No. MUM-CUSTM-AMP-APP-1131&1132/18-19 dated 21.02.2019 passed by the Commissioner of Customs (Appeals), Mumbai Zone-III, Mumbai)

Surbhit Impex Private Limited .… Appellant (Formerly known as B.M.Jain & Sons Private Limited)

No.412/413, Mandvi Navjeevan, 4th Floor

121/127, Kazi Sayed Street Masjid (West), Mumbai – 400 003.

Versus Commissioner of Customs (Imports) …. Respondent New Custom House Ballard Estate, Mumbai - 400 001.

Appearance:

Shri Ashwini Kumar Prabhakar, Advocate for the Appellant Shri Jitesh Kumar Jain, Authorized Representative for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85606-85607/2026 Date of Hearing: 18.02.2026 Date of Decision: 28.04.2026 PER: M.M. PARTHIBAN These appeals have been filed by M/s Surbhit Impex Private Limited, Mumbai, formerly known as M/s B.M. Jain & Sons Private Limited prior to the scheme of amalgamation made absolute by National Company Law Tribunal vide Petition No. C.P.(CAA)65/MD/2022 dated 06.05.2022, being the appellant company; and by Shri Mahendra Kumar Jain, Managing Director of the appellant company (herein after, referred together as ‘the appellants’), assailing Order-in-Appeal No. MUM-CUSTM-AMP-APP- 1131&1132/18-19 dated 21.02.2019 (herein after, referred to as ‘the impugned order’) passed by the Commissioner of Customs (Appeals), Mumbai Zone-III, Mumbai. Miscellaneous applications filed for additional ground is taken on record.

2.1 The brief facts of the case are that the appellants herein had imported ‘Sodium Tri-Poly Phosphate (STPP)’ declared as ‘Food Grade’ from M/s Sheetal Enterprises, Hong Kong, China by classifying it under Customs Tariff Item (CTI) 2835 3100, for total quantity of 150 MTs by filing two Bills of Entry (B/Es) No. 4432859 and No.4433390 both dated 23.08.2011 (each of 75 MTs) and seeking clearance of goods from Customs authorities at the port of import. The department had developed an intelligence indicating that some of the importers are mis-declaring the grade of STPP in order to avoid payment of Anti-Dumping Duty (ADD) imposed vide Notification No.58/2011-Customs dated 08.07.2011 read with Corrigendum dated 14.07.2011. On such basis, the customs authorities in assessment of the subject import goods had ordered for examination of the goods, to check marking of description, weight etc., verify No Objection Certificate (NOC) from Public Health Officer (PHO) and for drawing representative samples to subject it for testing by the Deputy Chief Chemical Examiner (DYCC), Central Revenue Control Laboratory (CRCL), Mumbai in their examination order dated 25.08.2011. Samples as per procedure were also drawn on 30.08.2011 by Food Safety & Standards Authority of India (FSSAI) officials and sent for testing by FSSAI authorized laboratory and the test results in report dated 03.09.2011 was forwarded by Authorized Officer of FSSAI on

05.09.2011 to customs authorities stating that the imported goods confirms to the provisions of FSS Act 2006 and the rules made thereunder. Accordingly, the Customs officers posted in shed examination area vide their report dated 06.09.2011 had stated that they had opened and examined 300 packages in the presence of Customs House Agent (CHA)