CSTA No. 11 of 2025 HC-KAR AND 1 OTHER IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23^RD DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND CUSTOMS APPEAL No. 9 OF 2025 C/W CUSTOMS APPEAL No. 10 OF 2025 CUSTOMS APPEAL No. 11 OF 2025 CUSTOMS APPEAL No. 12 OF 2025 IN CSTA No. 9/2025 BETWEEN:

1. M/S KALYANI STEELS LIMITED, Digitally signed HOSPET ROAD, by VALLI GINIGERA 583 228, MARIMUTHU Location: KOPPAL DIST.

HIGH COURT (REPRESENTED BY ANAND B. SHIRSAT, OF MANAGER (LEGAL).

KARNATAKA …APPELLANT (BY SRI M. S. NAGARAJA, ADVOCATE)

AND:

1. THE COMMISSIONER OF CUSTOMS, NEW CUSTOMS HOUSE, PANAMBUR, MANGALORE 575 010.

…RESPONDENT (BY SRI ARAVIND V. CHAVAN, SENIOR STANDING COUNSEL)

CSTA No. 11 of 2025 HC-KAR AND 1 OTHER THIS CSTA / CUSTOMS APPEAL UNDER SECTION 130 OF THE CUSTOMS ACT 1962, PRAYING TO SET THE FINAL ORDER No.20228/2025 DATED 28.02.2025 PASSED BY THE HON'BLE CESTAT, BANGALORE (ANNEXURE - A) IN APPEAL No.C/21340/2016 AS NOT PROPER, CORRECT AND LEGAL, ANSWER THE SUBSTANTIAL QUESTIONS OF LAW IN FAVOUR OF THE APPELLANT PASS SUCH OTHER ORDER, DIRECTION AS THIS HON'BLE HIGH COURT DEEMS FIT IN THE FACTS AND CIRCUMSTANCES OF THE CASE.

IN CSTA No. 10/2025 BETWEEN:

1. M/S MUKUND LTD., HOSPET ROAD, GINIGERA 583 228.

(REP. BY NAGESH NARAYAN POOJARY DGM FINANCE AND ACCOUNTS).

...APPELLANT (BY SRI M. S. NAGARAJA, ADVOCATE)

AND:

1. THE COMMISSIONER OF CUSTOMS, NEW CUSTOMS HOUSE, PANAMBUR, MANGALORE 575 010.

...RESPONDENT (BY SRI ARAVIND V CHAVAN, SENIOR STANDING COUNSEL)

THIS CSTA IS FILED UNDER SECTION 130 OF THE CUSTOMS ACT 1962, PRAYING TO SET ASIDE THE FINAL ORDER No.20227/2025 DATED 28.02.2025 PASSED BY THE HON'BLE CESTAT, BANGALORE (ANNEXURE A) IN APPEAL No.C/21339/2016 AS NOT PROPER, CORRECT AND LEGAL ANSWER THE SUBSTANTIAL QUESTION OF LAW IN FAVOUR OF THE APPELLANT.

CSTA No. 11 of 2025 HC-KAR AND 1 OTHER IN CSTA No. 11/2025 BETWEEN:

1. M/S KIRLOSKAR FERROUS INDUSTRIES LTD., BEVINAHALLI VILLAGE, HITNAL POST 583 234, KOPPAL DISTRICT.

(REP. BY M. K. JAGADEESH KUMAR, SENIOR MANAGER FINANCE)

...APPELLANT (BY SRI M. S. NAGARAJA, ADVOCATE)

AND:

1. THE COMMISSIONER OF CUSTOMS, NEW CUSTOMS HOUSE, PANAMBUR, MANGALORE 575 010.

...RESPONDENT (BY SRI ARAVIND V. CHAVAN, SENIOR STANDING COUNSEL)

THIS CSTA / CUSTOMS APPEAL IS FILED UNDER SECTION

130 OF THE CUSTOMS ACT 1962, PRAYING TO SET ASIDE THE FINAL ORDER No.20229/2025 DATED 28.02.2025 PASSED BY THE HON'BLE CESTAT, BANGALORE (ANNEXURE - A) IN APPEAL No.C/21341/2016 AS NOT PROPER, CORRECT AND LEGAL, ANSWER THE SUBSTANTIAL QUESTIONS OF LAW IN FAVOUR OF THE APPELLANT.

IN CSTA No. 12/2025 BETWEEN:

1. M/S SLR METALIKS LTD., SY No.632, 636, NARAYANADEVARAKERE, CSTA No. 11 of 2025 HC-KAR AND 1 OTHER VILLAGE: LOKAPPANA HOLA, TQ. H. B. HALLI, DISTRICT BELLARY 583 222, (REP. BY VENKATA RAGHAVENDRA, DGM TAXATION).

...APPELLANT (BY SRI M. S. NAGARAJA, ADVOCATE)

AND:

1. THE COMMISSIONER OF CUSTOMS, NEW CUSTOMS HOUSE, PANAMBUR, MANGALORE 575 010.

...RESPONDENT (BY SRI ARAVIND V CHAVAN, SENIOR STANDING COUNSEL) THIS CSTA / CUSTOMS APPEAL IS FILED UNDER SECTION

130 OF THE CUSTOMS ACT 1962, PRAYING TO SET ASIDE THE FINAL ORDER No.20230/2025 DATED 28.02.2025 PASSED BY THE HON'BLE CESTAT, BANGALORE (ANNEXURE - A) IN APPEAL No.C/21388/2016 AS NOT PROPER, CORRECT AND LEGAL, ANSWER THE SUBSTANTIAL QUESTIONS OF LAW IN FAVOUR OF THE APPELLANT.

THESE APPEALS COMING ON FOR ADMISSION THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND CSTA No. 11 of 2025 HC-KAR AND 1 OTHER

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE K.V. ARAVIND)

These appeals have been filed by the assessee challenging the common Final Order Nos.20227–20230/2025 dated 28.02.2025, passed by the Customs, Excise and Service Tax Appellate Tribunal, Bengaluru (hereinafter referred to as ‘CESTAT’).

2. The appellants in all these appeals have raised the following common substantial questions of law for consideration:

"(1) Whether the Tribunal while decid