CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. III CustomsAppeal No.85153 of 2024 [Arising out of Order-in-Original No. 184/2023-24/Commr/Gr.I& IA/NS-I/CAC/JNCHdated 01.12.2023 passed by the Principal Commissioner of Customs (NS-I), JNCH, NhavaSheva]

Varun Beverages Ltd ..… Appellant Plot No. A-7, B-11 & C-31, Indl. Growth Center, CPO, Ranipur, Punjab Versus Commissioner of Customs, NhavaSheva-I …. Respondent JNPT, Custom House, NhavaSheva, Raigad 400 707 APPEARANCE:

Shri Prabhat Kumar, Advocatefor the Appellant Shri Deepak Sharma,Authorised Representativefor the Respondent CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 85639/2026 Date of Hearing: 15.04.2026 Date of Decision: 08.05.2026 PER: P. ANJANI KUMAR M/s Varun Beverages Ltd., the appellant filed this appeal No. C/85153/2024, against the Order-in-Original, No. 184/2023-24/Commr/Gr.I&IA/NS- 1/CAC/JNCH dated 01.12.2023, passed by Principal Commissioner of Customs, NhavaSheva.

2. Briefly stated the facts of the case are that the appellant imported ‘Mandarin (Kinow) Frozen Concentrate’ and filed 26 Bills of Entry between 2019–2021,