CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH-COURT NO. 1 CUSTOMS APPEAL NO. 50309 OF 2025 [Arising out of Order-in-Appeal No. CC(A) CUS/D-1/Air/1328/2024-25 dated

11.9.2024 passed by the Commissioner of Customs (Appeals), New Delhi]

SHRI RAVINDER KUMAR …..APPELLANT

407/17, Than Singh Nagar, Garodia Road, Anand Parbat, Karol Bagh Delhi 110005 Vs.

COMMISSIONER OF CUSTOMS ….RESPONDENT (AIRPORT &GENERAL)

New Custom House, IGI Airport New Delhi Appearance:

Shri Ram Chander Sankhla and Shri Rahul Sankhla, Advocates for the Appellant Shri Rakesh Kumar, Authorised Representative for the Respondent CORAM:

HON'BLE JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MR. P. V. SUBBA RAO, MEMBER ( TECHNICAL )

FINAL ORDER NO. 50033 /2026 DATE OF HEARING : 01/08/2025 DATE OF DECISION : 08/01/2026 P.V.SUBBA RAO

1. Shri Ravinder Kumar¹ filed this appeal to assail the order dated 11.9.2024² passed by the Commissioner of Customs (Appeals), New Delhi in which she partly allowed the appeal of the appellant and modified the Order dated 17.5.2024 passed by the Assistant Commissioner and allowed redemption of the confiscated gold chain

1 Appellant

2 Impugned order seized from the appellant on paymen