CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.174 & 175-CUS/APPL/LKO/2024 dated 08/03/2024 passed by Commissioner (Appeals) Customs, Central Excise &

CGST, Lucknow)

M/s Hira Singh S/o Sri Ram Dhari Singh, …..Appellant (R/o 14, Basement, Baghichi Madhodas Red Fort, Delhi-110006)

VERSUS Commissioner of Customs (Pre.), Lucknow ….Respondent (7^th Floor, Apratyaksh Kar Bhawan, Vibhuti Khand, Gomti Nagar, Lucknow-226024)

APPEARANCE Shri Nagendra Krishna, Advocate for the Appellant Shri Manish Raj, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70019/2026 DATE OF HEARING : 12 January, 2026 DATE OF DECISION : 12 January, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.174 &

175-CUS/APPL/LKO/2024 dated 08/03/2024 passed by Commissioner (Appeals) Customs, Central Excise & CGST, Lucknow. By the impugned order Commissioner (Appeals) has upheld the penalties imposed upon the appellant under Section

112(a) & (b) of the Customs Act, 1962.

1.2 By the Order-in-Original No.134/ADC/2022-23 dated

13.03.2023 following has been held:-

“Order (a