CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Customs Appeal No. 20175 of 2020 (Arising out of Order-in-Appeal No.17/2020 dated 24.01.2020 passed by the Commissioner of Customs (Appeals), Bangalore.)

M/s. Manipal Technologies Ltd.

Udayavani Building, Appellant(s) Press Corner, Manipal – 576 104.

VERSUS The Commissioner of Customs New Customs House, Panambur, Respondent(s)

Mangaluru – 575 010.

APPEARANCE:

Shri Ravi Raghavan with Ms. Purvi Asati and Ms. Ashwini Nag, Advocates for the Appellant.

Shri Vikalp Jain, Superintendent (AR) for the Respondent.

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

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

FINAL ORDER NO. 20624 /2026 DATE OF HEARING: 27.03.2026 DATE OF DECISION: 27.03.2026 PER: R. BHAGYA DEVI This appeal is filed by the appellant M/s. Manipal Technologies Ltd. against Order-in-Appeal No.17/2020 dated 24.01.2020 passed by the Commissioner of Customs (Appeals), Bangalore.

2. The appellant M/s. Manipal Technologies Ltd. imported 3 consignments of under the description of ‘Art Paper’ vide bills of entry Nos. 8815704 dated 12.11.2018, 8829497 dated 13.11.2018 and 9426687 dated 27.12.2018. The goods we