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CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
A Mariappan – Appellant
Versus
COMMISSIONER OF CUSTOMS AIR CARGO-CHENNAI VII – Respondent
FINAL ORDER Nos. 40587-40600 / 2026
DATE OF HEARING : 27.11.2025
DATE OF DECISION : 08.05.2026
Per Mr. VASA SESHAGIRI RAO
The present appeals and cross-appeals arise out of Order-in-Original No. 32/2024-AIR dated 03.02.2024 passed by the Principal Commissioner of Customs (Air Cargo), Chennai-VII Commissionerate. Since all the appeals emanate from the same Order-in-Original, involve common facts, common evidence and overlapping issues of law, they are taken up together and disposed of by this common order in respect of the undermentioned Appeals as tabulated below: -
| Sl. No. | Appeal No. | Appeal Filed By | Appellant Name / Authority S/Shri | Capacity / Description | Duty / Penalty Involved |
|---|---|---|---|---|---|
| 1 | C/40309/2024 | Assessee | A. Mariappan | CEO, M/s BSM Logistics | Penalty under Customs Act (as per OIO) |
| 2 | C/40310/2024 | Assessee | M/s BSM Logistics | Customs Broker Firm | Penalty under Section 114(iii) |
| 3 | C/40336/2024 | Assessee | T. Sankara Kumar | Partner, M/s BSM Logistics | Penalty under Section 114(iii) |
| 4 | C/40365/2024 | Assessee | Nerella Samuel Deepak Avinash | Appraiser of Customs | Penalty under Sections 112(ii) / 114(iii) |
| 5 | C/40541/2024 | Assessee | Ashok Jain | Associated Person | Personal penalty |
| 6 | C/40542/2024 | As | |||
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