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 sub-section (2) of Section 129A of the Customs Act, 1962 to file an appeal assailing the Order-in-Appeal No. GOA-CUSTM- 000-APP-108-2017-18 dated 23.10.2017 (herein after, referred to as ‘the impugned order’, for short) passed by the Commissioner of Customs (Appeals), Panaji, Goa.

2.1. Briefly stated, the facts of the case are that the respondents herein inter alia, are engaged in the manufacture of iron and steel products for which they had imported different grades/varieties of coal, in bulk form, from their overseas supplier M/s JSW International Tradecorp Pte. Ltd., (JSW ITPL) Singapore. For the purpose of 42 such consignments imported during the period 2014-2015 and 2015-2016, the respondents have filed 42 Bills of Entry (B/Es) at the port of Marmagoa port. Since the imports were from related party, the assessments were carried out by the customs authorities provisionally pending determination of influence of relationship on the declared assessable value in respect of import of goods supplied by JSW ITPL, Singapore to the respondents, under Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 [hereinafter, referred to as “CVR, 2007”, for short] read with Section 14 of the Customs Act, 1962. The goods were allowed clearance on provisional assessment basis by the customs authorities on execution of provisional duty bond along with security/bank guarantee and upon payment of 1% of declared assessable value as External Duty Deposit (EDD) by the respondents in terms of Circular No.11/2001 dated 23.02.2001 issued by the Central Board of Excise & Customs (CBEC), New Delhi. Besides this, considering the nature of imports being coal in bulk form, and that the imported goods are subjected to testing and analysis, submission of certificate on demurrage/dispatch, draft survey reports about the actual quantity of imports etc., the B/Es were also assessed provisionally by the customs authorities at Marmagoa port.

2.2 Accordingly the import transactions under various B/Es, as above at Marmagoa, besides import transactions at other ports such as Dharmatar, Mumbai, Jaigarh, Pune, Mangalore, Karaikal, Krishnapatnam and Chennai were referred centrally to the Special Valuation Branch (SVB), GATT Valuation Cell, Mumbai for detailed examination of the valuation aspects of such imports and a separate file was opened for such examination with registration number assigned to the case as DOV REG No.0009495. Upon detailed examination of records, contracts, documents submitted by the respondents, the Additional Commissioner of Customs, GATT valuation cell, Mumbai by issue of Order-in-Original No.82/ADC/SVB/BT/2015-16 dated 09.09.2015 have held that the relationship has no influence on the pricing between the respondents-importer and the related party suppli