CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Customs Appeal No. 40130 of 2014 (Arising out of Order-in-Original No. 22512/2013 dated 19.11.2013 passed by Commissioner of Customs, No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

M/s. Nippon Sea Freight Systems ...Appellant New No. 18 (Old No. 325), 4^th Floor, Thambu Chetty Street, Chennai – 600 001.

Versus Commissioner of Customs ...Respondent Chennai II Commissionerate, No. 60, Custom House, Rajaji Salai, Chennai – 600 001.

With Customs Appeal No. 40131 of 2014 (Arising out of Order-in-Original No. 22512/2013 dated 19.11.2013 passed by Commissioner of Customs, No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

M/s. Arjun Chemicals Private Limited ...Appellant Robert V Chandran Towers, 2^nd Floor, 149, Velacherry Tambaram High Road, Pallikaranai, Chennai – 600 100.

Versus Commissioner of Customs ...Respondent Chennai II Commissionerate, No. 60, Custom House, Rajaji Salai, Chennai – 600 001.

And Customs Appeal No. 40132 of 2014 (Arising out of Order-in-Original No. 22512/2013 dated 19.11.2013 passed by Commissioner of Customs, No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

Mr. P.