CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I Customs Appeal No. 199 of 2011 (Arising out of Order-in-Original No. 01/APSS/CCDRI/NCH/2011 dated 31.01.2011 passed by the Commissioner of Central Excise (Adj.), New Customs House, New Delhi.)

Dr. Mohandhas .…Appellant C/O Sushrushah Hospitals Tuticorin - 8 Versus The Commissioner of Central Excise (Adj.) .…Respondent New Custom House, Near IGI Airport, New Delhi-110037 APPEARANCE:

None for the Appellant Shri N.M. Goyal, Authorised Representative of the Department CORAM:

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

DATE OF HEARING/ DECISION: January 19, 2026 FINAL ORDER NO. 50160/2026 JUSTICE DILIP GUPTA This appeal has been filed to assail that portion of the order dated 31.01.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi¹ that confirms the duty upon the appellant, confiscates the imported cars and imposes redemption fine under section 125 of the Customs Act, 1962²

2. It transpires that the appellant is a purchaser of the car imported by Nehru Place Hotel Pvt Ltd³ under the Export Promotion Capital Goods⁴ licenses issued to t