CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV Customs Appeal No. 51283 of 2023 [Arising out of Order-in-Original No. 11/2022-23/Simmi Jain/Principal Commissioner dated 16.09.2022 passed by the Principal Commissioner of Customs (Air Cargo Complex Import), New Delhi]

M/s. Mishra Dhatu Nigam Limited …Appellant Sector 30A, Plot No. 8 & 13, Phase II, IMT Rohtak, Haryana - 124001 VERSUS Principal Commissioner of Customs, Air Cargo Complex (Import), New Delhi …Respondent New Customs House, Near IGI Airport, New Delhi - 110037 APPEARANCE:

Shri Mayank Srivastava, Advocate and Shri Sudhir V.S. and Shri Asish Chaudhary, Chartered Accountant for the Appellant Shri Rakesh Kumar, Authorized Representative for the Respondent CORAM:

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

HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

DATE OF HEARING: 23.09.2025 DATE OF DECISION: 16.01.2026 FINAL ORDER NO. 50142/2026 DR. RACHNA GUPTA Present appeal has been filed to assail Order-in-Original No.

11/2022-23 dated 16.09.2022. The facts which culminated into the said order are as follows:

1.1 M/s. Mishra Dhatu Nigam Limited, the appellant herein filed 16 Bills of Entry on thr