MUKKA2026-08-10MUKKA2026-08-10in-capmkt:AtTheTimeOfBecomingPartyToLitigationOrAssessmentOrAdjudicationOrArbitrationOrDisputeMemberMUKKA2026-08-10OppositePartyAsPerSubPara8OfParaBDomain1MUKKAMUKKA PROTEINS LIMITED544135NOTLISTEDINE0CG401037Pendency of any litigation(s) or dispute(s) (Sub-para 8-Para B)At the time of becoming the party to any litigation, assessment, adjudication, arbitration or disputeNewfalse2026-08-0611:00:002026-08-10Commissioner of Customs, Mangalore. The appeal has been decided by the Hon'ble Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore Regional Bench.2017-12-19TribunalCustoms, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore Regional BenchCompanyMukka Proteins Limited, K Mohammed Haris, K Mohammed Althaf and Riyaz AhmedThe litigation pertained to the valuation of imported fish meal and the consequential demand of differential customs duty, interest, redemption fine and penalties. The Company imported fish meal during the period from September 2014 to October 2015 under the Advance Authorisation Scheme. The Customs Department alleged undervaluation and misdeclaration of the imported goods and issued a Show Cause Notice dated 19.12.2017. The initial adjudication order dated 24.07.2019 confirming the demand of duty, confiscation, redemption fine and penalties was set aside by the Customs, Excise and Service Tax Appellate Tribunal ("CESTAT") vide Final Order dated 03.03.2022 and the matter was remanded for fresh adjudication. Pursuant to the remand, the Commissioner of Customs, Mangalore, vide Order-in-Original dated 30.04.2024, again confirmed the proposals contained in the Show Cause Notice. Aggrieved by the said order, the Company and three other appellants preferred appeals before the CESTAT. Vide Final Order Nos. 20934–20937/2026 dated 24.06.2026, the CESTAT set aside the Order-in-Original claiming the aggregate fixed and quantified amount ₹15,24,30,536 together with the unquantified interest and corresponding interest-linked Section 114A penalty, holding that the Department had failed to establish undervaluation with cogent evidence and that the demand was not sustainable. Accordingly, the demand of customs duty, interest, redemption fine and penalties was set aside, and all four appeals were allowed with consequential relief in accordance with law. The Company may also be entitled to seek consequential refund of the ₹75,00,000 appropriated under the Order-in-Original, subject to the applicable statutory procedure.Pursuant to the order of the Hon'ble CESTAT, the demand of customs duty, interest, redemption fine and penalties confirmed under the Order-in-Original dated 30th April 2024 has been set aside. The Company is entitled to consequential relief, if any, in accordance with law.The Hon'ble CESTAT has set aside the entire demand of customs duty and interest, redemption fine and penalties and has allowed all four appeals with consequential relief. Accordingly, the quantified claim of ₹15,24,30,536, together with the unquantified interest and corresponding interest-linked Section 114A penalty, no longer subsists pursuant to the Tribunal’s order, subject to any further appeal or proceedings initiated by the Department.