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2026 Supreme(Online)(CESTAT) 1692

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Mahendra Kumar Jain – Appellant
Versus
COMMISSIONER OF CUSTOMS-IMPORT - MUMBAI IMPORT-I – Respondent


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, A

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