IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 1 (Arising out of Order-in-Original No. KOL/CUS/COMMISSIONER/PORT/GR.1/57/2025 dated 13.11.2025 read with Corrigendum dated 26.12.2025 passed by the Principal Commissioner of Customs (Port), Custom House, 15/1, Strand Road, Kolkata – 700

001, West Bengal)

M/s. M.P. Mica Enterprises Private Limited : Appellant Bhudolia Bhawan, Kutia Road, Giridih, Jharkhand – 815 301 VERSUS Principal Commissioner of Customs : Respondent Port Commissionerate, 15/1, Custom House, Strand Road, Kolkata – 700 001 APPEARANCE:

Shri S.K. Mohapatra, Advocate, Shri Arijit Goswami, Advocate, For the Appellant Shri Subrata Debnath, Authorized Representative, For the Respondent CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO. 75654 / 2026 DATE OF HEARING: 22.05.2026 DATE OF DECISION: 26.05.2026 ORDER: [PER SHRI K. ANPAZHAKAN]

The present appeal has been filed against the Order-in-Original No. KOL/CUS/ COMMISSIONER/PORT/GR.1/57/2025 dated 13.11.2025 (as corrected by Corrigendum dated 26.12.2025) passed by the Ld. Principal Commissioner of Cust