CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Customs Appeal No. 21090 of 2019 And Customs Cross Objections No.20153 of 2020 (Arising out of Order-in-Original No. MLR-CUSTM-000-COM-005-19- 20 dated 16.09.2019 passed by the Commissioner of Customs, Mangaluru.)

M/s. Mangalore Refinery and Petro chemicals Ltd. Appellant(s)

Kuthethoor, P.O. Via Katipalla, Mangaluru – 575 030.

VERSUS Commissioner of Customs, Mangaluru Customs Commissionerate, New Custom House, Respondent(s)

Panambur, Mangaluru – 575 010.

APPEARANCE:

Mr. Ravi Raghavan with Ms. Purvi Asati and Ms. Ashwini Nag, Advocates for the appellant.

Mr. P.R.V. Ramanan, Special Counsel (AR) for the Respondent.

CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

HON'BLE MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL)

FINAL ORDER NO. 20625 /2026 DATE OF HEARING: 25.03.2026 DATE OF DECISION: 06.05.2026 PER: R. BHAGYA DEVI This appeal is filed by the appellant M/s. Mangalore Refinery and Petrochemicals Ltd. (MRPL) against Order-in- Original No. MLR-CUSTM-000-COM-005-19-20 dated 16.09.2019 passed by the Commissioner of Customs, Mangaluru.

2. Briefly the facts are MRPL the appellant being an oil refinery apart from othe