CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI.

PRINCIPAL BENCH, COURT NO. I CUSTOMS APPEAL NO. 51076 OF 2022 [Arising out of the Order-in-Appeal No. CC (A) CUS/ICD/PPG/1417/2021-22 dated 15/11/2021 passed by The Commissioner of Customs (Appeals), New Delhi.]

M/s Artex Textile Pvt. Ltd. ……Appellant Kh. No. 282, Gali No. 4, Industrial Area, Shalimar Village, Delhi – 110 088.

Versus The Principal Commissioner of ….Respondent Customs (Preventive), New Customs House, Near IGI Airport, New Delhi – 110 037 APPEARANCE:

Shri Prem Ranjan Kumar, Advocate for the appellant.

Shri Girijesh Kumar, Authorized Representative for the Department CORAM:

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

FINAL ORDER NO. 50039/2026 DATE OF HEARING : 01.10.2025 DATE OF DECISION: 09.01.2026 P.V. SUBBA RAO M/s Artex Textile Pvt. Ltd.¹ filed this appeal to assail the order-in-appeal dated 15.11.2021² passed by the Commissioner of Customs (Appeals), New Delhi whereby he upheld the spot adjudication order dated 06.06.2019 passed by the Joint Commissioner and rejected the appellant’s appeal.

1. Appellant

2. impugned order

2. The appellant filed a Bill of entry dated 25