CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I CUSTOMS APPEAL No. 87475 of 2024 (Arising out of Order-in-Original CAO No. 29/2024-25/CAC/CC(IMPORT-I)/VP/ADG(IMP-I) dated 26.07.2024 passed by the Commissioner of Customs (Import-I), New Custom House (NCH), Mumbai Customs Zone-I, Mumbai.)

Govindji Gopalji & Sons .… Appellant (Now known as GGS Infrastructure Private Limited) No.5, Kashiram Jamnadas Building, P.D. Mello Road, Mumbai – 400 009.

Versus Commissioner of Customs (Import-I) …. Respondent New Custom House (NCH)

Shoorji Vallabhdas Road, Ballard Estate Mumbai – 400 001.

With CUSTOMS APPEAL No. 87476 of 2024 (Arising out of Order-in-Original CAO No. 29/2024-25/CAC/CC(IMPORT-I)/VP/ADG(IMP-I) dated 26.07.2024 passed by the Commissioner of Customs (Import-I), New Custom House (NCH), Mumbai Customs Zone-I, Mumbai.)

Dharmesh Govind ji Vadar .… Appellant

305/306, Trapinex House.

No.15, Sholapur Street Mumbai – 400 009.

Versus Commissioner of Customs (Import-I) …. Respondent New Custom House (NCH)

Shoorji Vallabhdas Road, Ballard Estate Mumbai – 400 001.

Appearance:

Shri Chirag Shetty a/w Ms. Ayushi Agarwal, Advocates for the Appellants Shri Deepak Sharma, Authorized Representative for the Respondent With CUSTOMS APPEAL No. 87763 of 2024 (Arising out of Order-in-Original CAO No. 29/2024-25/CAC/CC(IMPORT-I)/VP/ADG(IMP-I) dated 26.07.2024 passed by the Commissioner of Customs (Import-I), New Custom House (NCH), Mumbai Customs Zone-I, Mumbai.)

Commissioner of Customs (Import-I) …. Appellant New Custom House (NCH)

Shoorji Vallabhdas Road, Ballard Estate Mumbai – 400 001.

Versus Govindji Gopalji & Sons .… Appellant (Now known as GGS Infrastructure Private Limited) No.5, Kashiram Jamnadas Building, P.D. Mello Road, Mumbai – 400 009.

With CUSTOMS APPEAL No. 87764 of 2024 (Arising out of Order-in-Original CAO No. 29/2024-25/CAC/CC(IMPORT-I)/VP/ADG(IMP-I) dated 26.07.2024 passed by the Commissioner of Customs (Import-I), New Custom House (NCH), Mumbai Customs Zone-I, Mumbai.)

Commissioner of Customs (Import-I) …. Appellant New Custom House (NCH)

Shoorji Vallabhdas Road, Ballard Estate Mumbai – 400 001.

Versus Dharmesh Govind ji Vadar .… Respondent

305/306, Trapinex House.

No.15, Sholapur Street Mumbai – 400 009.

And CUSTOMS APPEAL No. 87765 of 2024 (Arising out of Order-in-Original CAO No. 29/2024-25/CAC/CC(IMPORT-I)/VP/ADG(IMP-I) dated 26.07.2024 passed by the Commissioner of Customs (Import-I), New Custom House (NCH), Mumbai Customs Zone-I, Mumbai.)

Commissioner of Customs (Import-I) …. Appellant New Custom House (NCH)

Shoorji Vallabhdas Road, Ballard Estate Mumbai – 400 001.

Versus Dinesh Sharma .… Respondent Proprietor of M/s Reetika Road Lines F-3, Flat No.2, Sector 3E/B, Opp Fire Brigade Kalamboli, Navi Mumbai – 410 218.

Appearance:

Shri Deepak Sharma, Authorized Representative for the Appellant Shri Chirag Shetty a/w Ms. Ayushi Agarwal, Advocates for the Respondents CORAM:

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

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

FINAL ORDER NO. A/85608-85612/2026 Date of Hearing: 13.02.2026 Date of Decision: 28.04.2026 PER: M.M. PARTHIBAN These appeals being No. C/87475 and C/87476 of 2024 have been filed by M/s Govindji Gopalji & Sons (now known as M/s GGS Infrastructure Private Limited) and Shri Dharmesh Govind ji Vadar (herein after, referred together as ‘the appellants’), assailing Order-in-Original CAO No. 29/2024- 25/CAC/CC(IMPORT-I)/VP/ADG(IMP-I) dated 26.07.2024 (herein after, referred to as ‘the impugned order’) passed by the Commissioner of Customs (Import-I), New Custom House (NCH), Mumbai Customs Zone-I, Mumbai.

1.2 Revenue has also filed appeals being No. C/87763; C/87764 and C/87765 of 2024 against the appellants M/s Govindji Gopalji & Sons; Shri Dharmesh Govind ji Vadar and Shri Dinesh Sharma, assailing the impugned order to the extent it has adjusted voluntary payments claimed by the department to have been made against the duty demands in respect of part of the consignments