CUSTOMS, EXCI SE AND SERVI CE TAX APPELLATE TRI BUNAL REGI ONAL BENCH AT HYDERABAD Division Bench – Court No. – I Customs Appeal No. 23062 of 2014 (Arising out of Order-in-Original No. GUN-EXCUS-000-COM-019-14-15 dt.30.05.2014 passed by Commissioner of Customs, Central Excise & Service Tax, Guntur)

M/ s RB Seth Shreeram Narsingdas D.No.1499/1, PO Box No.38, Karignur (P), ......Appellant Hospet, Bellary, Karnataka – 583 201 VERSUS Commissioner of Customs Vijayawada ……Respondent D.No.55-17-3, 2^nd Floor, C-14, Road No.2, Industrial Estate, Vijayawada, AP – 520 007 Appearance Shri Lakshman Kumar & Shri Srimannarayana, Advocates for the Appellant.

Shri B. Subhas Chandra Bose, AR for the Respondent.

Coram: HON'BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON'BLE MR. ANGAD PRASAD, MEMBER (JUDICIAL)

FI NAL ORDER No. A/ 30279/ 2026 Date of Hearing: 21.01.2026 Date of Decision: 15.05.2026 [Order per: A.K. JYOTI SHI ]

M/s RB Seth Shreeram Narsingdas (hereinafter referred to as appellants) are in appeal against OIO dt.30.05.2014, whereby the Adjudicating Authority has confirmed the demand of Rs.85,11,972/- along with applicable interest and also imposed equivalent penalty (Impugned Order).

2. The issue,