CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI.

PRINCIPAL BENCH, COURT NO. I CUSTOMS APPEAL NO. 51114 OF 2022 [Arising out of the Order-in-Appeal No. CC (A) CUS/D-II/Prev./NCH/335/ 2020-21 dated 17/07/2020 passed by The Commissioner of Customs (Appeals), New Delhi.]

M/s A.R. Fabrics Pvt. Ltd. ……Appellant B-13/4, 2^nd Floor, Krishna Nagar, Ghondli Chowk, Delhi – 110 051.

Versus The Principal Commissioner ….Respondent of 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. 50050/2026 DATE OF HEARING : 01.10.2025 DATE OF DECISION: 12.01.2026 P.V. SUBBA RAO M/s. A.R. Fabrics Pvt. Ltd.¹ filed this appeal to assail the order-in-appeal dated 17.07.2020² passed by the Commissioner of Customs (Appeals), New Delhi in which he upheld the order-in-original dated 05.12.2017 passed by the Joint Commissioner and rejected the appellant’s appeal.

1. Appellant

2. impugned order

2. We have heard learned counsel for the appellant and le