C/86119/2024 — COMMISSIONER OF CUSTOMS-IMPORT - MUMBAI IMPORT-I vs M/s. Adani Ports and Special Economic Zone Limited

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI

WEST ZONAL BENCH - COURT NO. 1

CUSTOMS APPEAL NO. 86119 OF 2024

(Arising out of Order–in-Original No. 31/SJ(31)/PCC(ADJN.)/MUMBAI/2023-24 dated 21.12.2023 passed by Principal Commissioner of Customs (Adjudication), Mumbai)

The Commissioner of Customs (Import-I),

..…Appellant New Customs House, Mumbai-400 001

VERSUS

M/s. Adani Ports and Special Economic

..…Respondent Zone Limited Adani House, Near Mithakhali Circle, Near Shrimali Society, Navrangpura, Ahmedabad-380009

APPEARANCE:

Shri Shambhoo Nath, Special Counsel of the Department

Shri V.S. Nankani, Senior Advocate, Shri J.H. Motwani, Shri Sachin Mishra and Shri Archi Aditya, Advocates for the Respondents

CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Date of Hearing: 16.04.2026 Date of Decision: 05.06.2026

ORDER The appeal is dismissed. For order, see order of date passed in Customs Appeal No. 86116 of 2024.

(JUSTICE DILIP GUPTA) PRESIDENT

(P. ANJANI KUMAR) MEMBER (TECHNICAL)

Shreya