2026 Supreme(Online)(CESTAT) 2077

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

BANGALORE

REGIONAL BENCH - COURT NO. 2

Customs Appeal No. 20442 of 2023

(Arising out of Order-in-Original No. 02/2023 dated 16.06.2023 passed by the Commissioner of Customs (Preventive), Cochin.)

Bon Freight

TC 31-995-2, ANRA No 37-A Ayanikkadu Nagar,

Palkulangara, Thiruvananthapuram,

Kerala - 695024. ….Appellant

VERSUS

Commissioner of Customs (Preventive), Cochin

Custom House, Willingdon Island, Ernakulam,

Kerala – 682009. ….Respondent

APPEARANCE:

Mr. Baby. M.A, Advocate for the Appellant

Mr. M. Sreekanth, Authorized Representative for the Respondent

CORAM:

HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL)

HON'BLE MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL)

Final Order No. 20720 /2026

Date of Hearing: 17.12.2025

Date of Decision: 02.06.2026

PER : PULLELA NAGESWARA RAO