Cus.Appeal Nos.23/2022 & Con.cases (Connected Cases) before the High Court of Kerala at Ernakulam

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR** ## **&** **THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 CUS.APPEAL NO. 23 OF 2022** **AGAINST THE ORDER dated 24.3.2022 IN Cu.A 20305/2020 OF CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE APPELLANT/RESPONDENT/RESPONDENT:** COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN KERALA, PIN - 682009 BY ADV P.R.SREEJITH ## **RESPONDENT/PETITIONER/PETITIONER:** KISHIN S LOUNGANI, M/S R.KISHIN & CO., ROOM NO. 208 (207), 2ND FLOOR, BHERUMAL CHAMBERS, 149, ZAVERI BAZAR, MUMBAI, PIN - 400002 BY ADVS.G.HARIKUMAR (GOPINATHAN NAIR) AKHIL SURESH(K/000576/2016) THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH Cus.Appeal.18/2022, AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: **Cus.Appeal Nos.23/2022 & Con.cases** -:2:- ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR** ## **&** **THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 CUS.APPEAL NO. 18 OF 2022** **AGAINST THE ORDER DATED 24.3.2022 IN Cu.A 20004/2020 OF CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE** ## **APPELLANT/RESPONDENT/RESPONDENT:** COMMISSIONER OF CUSTOMS,CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN KERALA, PIN - 682009 BY ADV P.R.SREEJITH ## **RESPONDENT/APPELLANT/APPELLANT:** MANSUKH M. JAGDA,PROP. OF M/S FIRST CAMPAIGN, 1902/B, VRINDAVAN TOWERS, CHIKUWADI, BORIVALLI WEST, MUMBAI, PIN - 400092 BY ADV M.A.BABY THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH Cus.Appeal.23/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: **Cus.Appeal Nos.23/2022 & Con.cases** -:3:- ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR** ## **&** **THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 CUS.APPEAL NO. 19 OF 2022** **AGAINST THE ORDER DATED 24.3.2022 IN Cu.A 20303/2020 OF CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE** ## **APPELLANT/RESPONDENT/RESPONDENT:** COMMISSIONER OF CUSTOMS,CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN KERALA, PIN - 682009 BY ADV P.R.SREEJITH ## **RESPONDENT/APPELLANT/APPELLANT:** KAMAL KISHIN LOUNGANI, ROOM NO. 208 (207), 2ND FLOOR, BHERUMAL CHAMBERS, 149, ZAVERI BAZAR, MUMBAI, PIN - 400002 BY ADVS.G.HARIKUMAR (GOPINATHAN NAIR) AKHIL SURESH(K/000576/2016) THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH Cus.Appeal.23/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: **Cus.Appeal Nos.23/2022 & Con.cases** -:4:- ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR** ## **&** **THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 CUS.APPEAL NO. 20 OF 2022** **AGAINST THE ORDER DATED 24.3.2022 IN Cu.A 20307/2020 OF CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE** ## **APPELLANT/RESPONDENT/RESPONDENT:** COMMISSIONER OF CUSTOMS,CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN - 682 009, KERALA., PIN - 682009 BY ADV P.R.SREEJITH ## **RESPONDENT/APPELLANT/APPELLANT:** ANIL PARAMAR, PROP. OF M/S AMBE TRADERS, C-12/905, SECTOR-9, OM SHIV SAKTHI SOCIETY, CHARKHOP, KANDIVLI WEST, MUMBAI 400 067., PIN - 400067 BY ADV LINDA.M.J. THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH Cus.Appeal.23/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: **Cus.Appeal Nos.23/2022 & Con.cases** -:5:- ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR** ## **&** **THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 CUS.APPEAL NO. 21 OF 2022** **AGAINST THE ORDER DATED 24.3.2022 IN Cu.A 20306/2020 OF CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE** ## **APPELLANT/RESPONDENT/RESPONDENT:** COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN, PIN - 682009 BY ADV P.R.SREEJITH ## **RESPONDENT/APPELLANT/APPELLANT:** SUDHIR PUJARA, PROP. OF M/S MUKTIDAYA EXPORTS, ROOM NO. 2A, GANESH KRUPA CHAWAL, SANIA COMPOUND, DUTTI MANDIR CROSS ROAD, NEAR NEW LINK ROAD, DHANUKARWADI, KANDIVELI, MUMBAI., PIN - 400067 BY ADV LINDA.M.J. THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH Cus.Appeal.23/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: **Cus.Appeal Nos.23/2022 & Con.cases** -:6:- ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR** ## **&** **THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 CUS.APPEAL NO. 22 OF 2022** **AGAINST THE ORDER DATED 24.3.2022 IN Cu.A 20003/2020 OF CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE** ## **APPELLANT/RESPONDENT/RESPONDENT:** COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN - 682 009, KERALA., PIN - 682009 BY ADV P.R.SREEJITH ## **RESPONDENT/APPELLANT/APPELLANT:** ANIL PARMAR, C-12/905, SCTOR-9, OM SHIV SAKTHI SOCIETY, CHARKOP, KANDIVIL WEST, MUMBAI, PIN - 400067 BY ADV LINDA.M.J. THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH Cus.Appeal.23/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: **Cus.Appeal Nos.23/2022 & Con.cases** -:7:- ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR** ## **&** **THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 CUS.APPEAL NO. 24 OF 2022** **AGAINST THE ORDER DATED 24.3.2022 IN Cu.A 20304/2020 OF CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE** ## **APPELLANT/RESPONDENT/RESPONDENT:** COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN ,KERALA, PIN - 682009 BY ADV P.R.SREEJITH ## **RESPONDENT/APPELLANT/APPELLANT:** MANSUKH M. JAGDA, PROP. OF M/S FIRST CAMPAIGN, 1302/B, VRINDAVAN TOWER, CHIKUWADI, BORIVALLI WEST, MUMBAI- 400 092. BY ADV M.A.BABY THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH Cus.Appeal.23/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: **Cus.Appeal Nos.23/2022 & Con.cases** -:8:- ## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** ## **PRESENT** **THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &** **THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH MONDAY, THE 4[TH] DAY OF DECEMBER 2023 / 13TH AGRAHAYANA, 1945 CUS.APPEAL NO. 25 OF 2022** **AGAINST THE ORDER DATED 24.3.2022 IN Cu.A 20005/2020 OF CUSTOMS,EXCISE&SERVICE TAX APP.TRIBUNAL,BANGALORE** ## **APPELLANT/RESPONDENT/RESPONDENT:** COMMISSIONER OF CUSTOMS,CUSTOMS HOUSE, WILLINGDON ISLAND, COCHIN , KERALA, PIN - 682009 BY ADV P.R.SREEJITH ## **RESPONDENT/APPELLANT/APPELLANT:** KISHIN S LOUNGANI,M/S R.KISHIN & CO., ROOM NO. 208 (207), 2ND FLOOR, BHERUMAL CHAMBERS, 149, ZAVERI BAZAR, MUMBAI- 400 002., PIN - 400002 BY ADVS.G.HARIKUMAR (GOPINATHAN NAIR) AKHIL SURESH(K/000576/2016) JOSEPH KODIANTHARA (SR.)(J-381) THIS CUSTOMS APPEAL HAVING COME UP FOR ADMISSION ON 04.12.2023, ALONG WITH Cus.Appeal.23/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: **Cus.Appeal Nos.23/2022 & Con.cases** -:9:- ## **J U D G M E N T** ## **Cus.Appeal Nos.23/2022, 18/2022, 19/2022, 20/2022, 21/2022, 22/2022, 24/2022 & 25/2022** ## **Dr. A.K.Jayasankaran Nambiar, J.** When these Customs Appeals preferred on behalf of the Revenue were taken up for hearing, a preliminary objection was raised by the learned Senior Counsel Sri. Joseph Kodianthara appearing on behalf of the respondents, as regards the maintainability of these appeals before this Court. In particular, he refers to Section 130 of the Customs Act, 1962 which specifically deals with the nature of the appeals that can be maintained before the High Court against an order passed in appeal by the Appellate Tribunal. The provision makes it abundantly clear that if the order passed by the Appellate Tribunal is an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment, then the appeal must lie to the Supreme Court in terms of Section 130E (b) of the Customs Act. 2. On a perusal of the impugned order of the Tribunal, we find that the Tribunal has effectively adjudicated an appeal against an order of **Cus.Appeal Nos.23/2022 & Con.cases** **==> picture [27 x 9] intentionally omitted <==** the Commissioner of Customs Appeals, that found against the respondents herein on the issue of confiscation of goods, allegedly improperly exported and has confirmed demands pursuant to a denial of drawback and also directed a recovery of drawback amounts erroneously paid to the respondents herein, after finding that there had been a mis-declaration of the value of the goods exported, as also of the value of the goods earlier imported by the respondents, and that they were engaged in circular trading. To our mind, the aspect of valuation is integral to the finding regarding the necessity for confiscation of goods, as also to justify the denial of drawback amounts and recovery of erroneous drawback amounts paid to the respondents herein. It follows therefore that the impugned order of the Tribunal is one that involves, among other things, the issue of valuation of goods for the purpose of their assessment. The appeals by the Revenue would therefore have to be filed before the Supreme Court in terms of Section 130E of the Customs Act. We find that a similar view has been taken by a Division Bench of Madras High Court in **Commissioner of Customs, Chennai v. Ashu Exports – [2009 (240) E.L.T. 333 (Mad.)]** and by a Division Bench of Bombay High Court in **Additional Director General Directorate of Revenue Intelligence, Mumbai v. Knowledge Infrastructure Systems Pvt. Ltd. & Ors. - [2019 (6) TMI 1164 (Bombay)]** . We also take note of the decision of the Supreme Court in **Navin Chemicals Mfg. and Trading Co. Ltd. v. Collector of Customs –** **Cus.Appeal Nos.23/2022 & Con.cases** -:11:- **[(1993) 4 SCC 320]** which holds that “whether the value of goods for purposes of assessment is required to be increased or decreased is a question that relates directly and proximately to the value of goods for purposes of assessment. The statutory definition of the said expression indicates that it has to be read to limit its application to cases where, for the purposes of assessment, questions arise directly and proximately as to the rate of duty or the value of the goods.” 3. There is yet another aspect of the matter. We notice that the respondents herein had approached the Appellate Tribunal against an order of the Commissioner of Customs (Appeals) that found against them on the issue of entitlement to drawback amounts. Section 129A of the Customs Act deals with Appeals to the Appellate Tribunal. The relevant portion of the said Section reads as under: ## **“129A. Appeals to the Appellate Tribunal** (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order— - (a) a decision or order passed by the Principal Commissioner of Customs or Commissioner of Customs as an adjudicating authority; - (b) an order passed by the Commissioner (Appeals) under section 128A; - (c) an order passed by the Board or the Appellate Commissioner of Customs under section 128, as it stood immediately before the appointed day; - (d) an order passed by the Board or the Principal Commissioner of Customs or Commissioner of Customs, either before or after the appointed day, under section 130, as it stood immediately before **Cus.Appeal Nos.23/2022 & Con.cases** ## -:12:- that day: PROVIDED that no appeal shall lie to the Appellate Tribunal and the Appellate Tribunal shall not have jurisdiction to decide any appeal in respect of any order referred to in clause (b) if such order relates to,— - (a) any goods imported or exported as baggage; - (b) any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; - (c) payment of drawback as provided in Chapter X, and the rules made thereunder: PROVIDED FURTHER that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where— - (i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fine in lieu of confiscation under section 125; or - (ii) in any disputed case, other than a case where the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment is in issue or is one of the points in issue, the difference in duty involved or the duty involved; or - (iii) the amount of fine or penalty determined by such order, does not exceed two lakh rupees.” 4. Going by the 1[st] proviso to Section 129A(1) therefore, an appeal cannot be maintained before the Appellate Tribunal, and the said Tribunal does not have jurisdiction to decide such an appeal if the order of the Commissioner (Appeals) under Section 128A relates to payment of drawback as provided in Chapter X and the Rules made thereunder. It is therefore not clear as to how the Appellate Tribunal could have passed the impugned order in favour of the respondents herein. However, as that is not an issue that we can consider in these appeals, which themselves are not maintainable before us in view of the valuation of goods being an issue that was considered by the Appellate Tribunal, we refrain from expressing any **Cus.Appeal Nos.23/2022 & Con.cases** **==> picture [27 x 9] intentionally omitted <==** opinion on the said aspect. We feel that, as a matter of propriety, this aspect is best left to be considered by the Supreme Court in the appeal preferred by the revenue against the order of the Appellate Tribunal. Sd/- **DR. A.K.JAYASANKARAN NAMBIAR JUDGE** sd **/-** **DR. KAUSER EDAPPAGATH JUDGE** kp **Cus.Appeal Nos.23/2022 & Con.cases** -:14:- ## **APPENDIX OF CUS.APPEAL 18/2022** PETITIONER ANNEXURES Annexure 1 CERTIFIED COPY OF FINAL ORDER NO 2016920176/2022 DATED 24/03/2022 IN CUSTOMS APPEAL NO. 20004 OF 2020 OF CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (CESTAT), REGIONAL BENCH, BANGALORE Annexure 2 TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 140/2017 DATED 12/12/2017 OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN. Annexure3 TRUE COPY OF THE ORDER IN APPEAL NO. COC -CUSTM-000-APP-24 TO 26/2019-20 DATED 24.06.2019. **Cus.Appeal Nos.23/2022 & Con.cases** -:15:- ## **APPENDIX OF CUS.APPEAL 19/2022** PETITIONER ANNEXURES Annexure1 CERTIFIED COPY OF FINAL ORDER NO 2016920176/2022 DATED 24/03/2022 IN CUSTOMS APPEAL NO. 20303 OF 2020 OF CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (CESTAT), REGIONAL BENCH, BANGALORE Annexure2 TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 139/2018 DATED 17/09/2018 OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN. Annexure3 TRUE COPY OF THE ORDER IN APPEAL NO. COC -CUSTM-000-APP-15 TO 19/2020-21 DATED 26.05.2020. **Cus.Appeal Nos.23/2022 & Con.cases** -:16:- ## **APPENDIX OF CUS.APPEAL 20/2022** PETITIONER ANNEXURES Annexure1 CERTIFIED COPY OF FINAL ORDER NO 2016920176/2022 DATED 24/03/2022 IN CUSTOMS APPEAL NO. 20307 OF 2020 OF CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (CESTAT), REGIONAL BENCH, BANGALORE Annexure2 TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 139/2018 DATED 17/09/2018 OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN. Annexure3 TRUE COPY OF THE ORDER IN APPEAL NO. COC -CUSTM-000-APP-15 TO 19/2020-21 DATED 26.05.2020. **Cus.Appeal Nos.23/2022 & Con.cases** -:17:- ## **APPENDIX OF CUS.APPEAL 21/2022** PETITIONER ANNEXURES Annexure1 CERTIFIED COPY OF FINAL ORDER NO 2016920176/2022 DATED 24/03/2022 IN CUSTOMS APPEAL NO. 20306 OF 2020 OF CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (CESTAT), REGIONAL BENCH, BANGALORE Annexure2 TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 139/2018 DATED 17/09/2018 OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN Annexure3 TRUE COPY OF THE ORDER IN APPEAL NO. COC -CUSTM-000-APP-15 TO 19/2020-21 DATED 26.05.2020. **Cus.Appeal Nos.23/2022 & Con.cases** -:18:- ## **APPENDIX OF CUS.APPEAL 22/2022** PETITIONER ANNEXURES Annexure1 CERTIFIED COPY OF FINAL ORDER NO 2016920176/2022 DATED 24/03/2022 IN CUSTOMS APPEAL NO. 20003 OF 2020 OF CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (CESTAT), REGIONAL BENCH, BANGALORE Annexure2 TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 140/2017 DATED 12/12/2017 OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN. Annexure3 TRUE COPY OF THE ORDER IN APPEAL NO. COC -CUSTM-000-APP-24 TO 26/2019-20 DATED 24.06.2019. **Cus.Appeal Nos.23/2022 & Con.cases** -:19:- ## **APPENDIX OF CUS.APPEAL 24/2022** PETITIONER ANNEXURES Annexure1 CERTIFIED COPY OF FINAL ORDER NO 2016920176/2022 DATED 24/03/2022 IN CUSTOMS APPEAL NO. 20304 OF 2020 OF CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (CESTAT), REGIONAL BENCH, BANGALORE Annexure2 TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 139/2018 DATED 17/09/2018 OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN. Annexure3 TRUE COPY OF THE ORDER IN APPEAL NO. COC -CUSTM-000-APP-15 TO 19/2020-21 DATED 26.05.2020. **Cus.Appeal Nos.23/2022 & Con.cases** -:20:- ## **APPENDIX OF CUS.APPEAL 25/2022** PETITIONER ANNEXURES Annexure1 CERTIFIED COPY OF FINAL ORDER NO 2016920176/2022 DATED 24/03/2022 IN CUSTOMS APPEAL NO. 20005 OF 2020 OF CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (CESTAT), REGIONAL BENCH, BANGALORE Annexure2 TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 140/2017 DATED 12/12/2017 OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN. Annexure3 TRUE COPY OF THE ORDER IN APPEAL NO. COC -CUSTM-000-APP-24 TO 26/2019-20 DATED 24.06.2019. **Cus.Appeal Nos.23/2022 & Con.cases** -:21:- ## **APPENDIX OF CUS.APPEAL 23/2022** PETITIONER ANNEXURES Annexure1 CERTIFIED COPY OF FINAL ORDER NO 2016920176/2022 DATED 24/03/2022 IN CUSTOMS APPEAL NO. 20305 OF 2020 OF CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL (CESTAT), REGIONAL BENCH, BANGALORE Annexure2 TRUE COPY OF THE ORDER-IN-ORIGINAL NO. 139/2018 DATED 17/09/2018 OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN. Annexure3 TRUE COPY OF THE ORDER IN APPEAL NO. COC -CUSTM-000-APP-15 TO 19/2020-21 DATED 26.05.2020. RESPONDENT ANNEXURES Annexure A True copy of the submissions filed on behalf department before Hon'ble CESTAT Bangalore