CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I CUSTOMS STAY APPLICATION NO. 85268 OF 2018 (on behalf of appellant)

IN CUSTOMS APPEAL No. 85677 of 2018 [Arising out of Order-in-Appeal No. GOA-CUSTM-000-APP-108-2017-18 dated

23.10.2017 passed by the Commissioner of Customs (Appeals), Panaji, Goa]

Commissioner of Customs .… Appellant Custom House, Marma goa Harbour, Goa - 403 803.

Versus JSW Steel Limited …. Respondents JSW Centre, Bandra-Kurla Complex Bandra (East)

Mumbai – 400 051.

Appearance:

Shri Deepak Sharma, Authorized Representative for the Appellant Shri Vipin Jain along with Shri Ramnath Prabhu, Ms. Ananya Maitin, Advocates for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85694/2026 Date of Hearing: 23.02.2026 Date of Decision: 15.05.2026 PER: M.M. PARTHIBAN This appeal has been filed by the Commissioner of Customs, Custom House, Goa (herein after, referred to as ‘the appellant’), pursuant to the directions given by the Committee of Commissioners of Customs consisting of Commissioner of Customs, Pune and Commissioner of Customs, Goa directing that in terms of su