C/891/2010 — Scottish Chemical & Fluxes vs COMMISSIONER OF CUSTOMS(EXPORT PROMOTION)-MUMBAI

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI

REGIONAL BENCH – COURT NO. 1 
 
Customs Appeal No.891 Of 2010  
 
[Arising out of Order-in-Original CAO No.75/2010/CAC/CC/SS dated 25.08.2010    
passed by the Commissioner of Customs (EP), Mumbai] 
 
M/s Scottish Chemical & Fluxes                         …… Appellant  
407-412, Span Centre, South Avenue, 
Santacruz (W), Mumbai-400054 
 
Versus 
 
 
The Commissioner of Customs  
(Export Promotion)                                            …… Respondent  
2nd floor New Customs House, Ballard Estate, 
Mumbai-400001 
 
APPEARANCE:  
Shri R.V. Desai, Senior Advocate and Shri Rohit Pardeshi,  
Advocate for the Appellant 
Shri Mahesh Patil, Authorised Representative for the Respondent 
 
 
  
CORAM: 
 
HON’BLE DR. D.M. MISRA, MEMBER (JUDICIAL) 
HON’BLE Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL) 
 
 
 
 
 
 
 
Date of Hearing: 24.07.2025 
Date of Decision: 14.11.2025 
 
ORDER 
 
 
The appeal is allowed. For order see order of date passed in 
Customs Appeal No.890 Of 2010.   
 
 
                                            
 
 
 
 
       (D.M. MISRA)                         
 
                                                                                      MEMBER (JUDICIAL) 
 
 
 
 
                                                               (P. ANJANI KUMAR) 
                      MEMBER (TECHNICAL) 
PK