CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Customs Appeal No. 40385 of 2024 (Arising out of Order-in-Original No. 104790/2024 dated 27.01.2024 passed by Commissioner of Customs, No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

Mr. Subash Iyappan ...Appellant No. 36A/19, 13^th Street, Iyer Layout, Singanallur, Coimbatore – 641 005.

With Customs Appeal No. 40386 of 2024 (Arising out of Order-in-Original No. 104790/2024 dated 27.01.2024 passed by Commissioner of Customs, No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

Mr. Arun Kumar Kandhan ...Appellant No. 22, Thiru Othavadai Street, Walajapet – 632 513.

With Customs Appeal No. 40443 of 2024 (Arising out of Order-in-Original No. 104790/2024 dated 27.01.2024 passed by Commissioner of Customs, No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

M/s. Greaves Electric Mobility Pvt. Ltd. ...Appellant Plot No. 72, SIPCOT Industrial Complex, Ranipet SIPCOT, Narasingapuram, Ranipet – 632 403.

And Customs Appeal No. 40446 of 2024 (Arising out of Order-in-Original No. 104790/2024 dated 27.01.2024 passed by Commissioner of Customs, No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

M/s.