CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV Customs Appeal No. 50821 of 2025 [Arising out of Order-in-Appeal No. D-I/ACCI/NCH/2529/2024-25 dated24.12.2024 passedby the Commissioner of Customs (Appeals), New Delhi]

M/s. Veera Fragrances Pvt. Ltd. …Appellant J-16, Sector 63, Noida, Gautam Buddha Nagar, Uttar Pradesh - 201307 VERSUS Principal Commissioner of Customs-

New Delhi – ACC Import …Respondent New Custom House, Near IGI Airport, New Delhi - 110037 APPEARANCE:

Shri Pranay Jain, Shri Karan, Shri Sarthak Verma, Shri Kunal Jha, Ms. Smridhi, Ms. Himanshi Bhayani and Shri Lalit Kumar, Advocates for the Appellant Shri Anuj Kumar Neeraj, Authorized Representative for the Respondent CORAM:

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING: 10.10.2025 DATE OF DECISION: 07.01.2026 FINAL ORDER NO. 50041/2026 DR. RACHNA GUPTA The appellant M/s. Veera Fragrances Pvt. Ltd. is the manufacturer of Aromatic Compounds and was importing aromatic chemical for perfumery preparation from Givaudhan, Switzerland. DRI, Lucknow had investigated the case of the importer. During the investigation the importer had deposited the amount of Rs.98,81,642/-,