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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
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