CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Customs Appeal No. 20335 of 2022 Customs Miscellaneous Application No.2017 of 2026 (Arising out of Order-in-Original No. 01/2021 dated 15.01.2021 passed by the Commissioner of Customs, Airport & Air Cargo Complex, Bangalore)

M/s. U.R. Rao Satellite Centre, Indian Space Research Organization (ISRO) Appellant(s)

Department of Space, Government of India, Old Airport Road, Vimanapura Post, Bengaluru – 560 017.

VERSUS Commissioner of Customs, Air Cargo Complex, Kempegowda Respondent(s)

International Airport Ltd., Devanahalli, Bengaluru – 560 300.

APPEARANCE:

Mr. Kumar M.N., Advocate for the Appellant M r. M. Sreekanth, Assistant Commissioner (AR) for the Respondent CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

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

Final Order No. 20630 /2026 DATE OF HEARING: 29.04.2026 DATE OF DECISION: 29.04.2026 PER : DR. D.M. MISRA This appeal is filed against Order-in-original No.01/2021 dated 15.01.2021 passed by the Principal Commissioner of Customs, Airport & Air Cargo Complex, Bangalore.

2. Briefly stated the facts of the case are that the appellant are engaged in conceptu