CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I Customs Appeal No. 259 of 2011 (Arising out of Order-in-Original No. 01/APSS/CC/DRI/NCH/2011 dated 31.01.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi.)

Nehru Place Hotels Ltd .…Appellant International Trade Tower, Nehru Place, New Delhi-110019 Versus Commissioner of Customs, .…Respondent New Custom House, Near IGI Airport, New Delhi-110037 WITH Customs Appeal No. 260 of 2011 (Arising out of Order-in-Original No. 01/APSS/CC/DRI/NCH/2011 dated 31.01.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi.)

Satish Kumar Sood MD, .…Appellant Managing Director Nehru Place Hotels Ltd International Trade Tower, Nehru Place, New Delhi-110019 Versus Commissioner of Customs, .…Respondent New Custom House, Near IGI Airport, New Delhi-110037 WITH Customs Appeal No. 261 of 2011 (Arising out of Order-in-Original No. 01/APSS/CC/DRI/NCH/2011 dated 31.01.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi.)

Amit Rai Sood .…Appellant Director Nehru Place Hotels Ltd International Trade Tower, Nehru Place, New Delhi-110019 Versus Commissioner of Customs, .…Respondent New Custom House, Near IGI Airport, New Delhi-110037 WITH Customs Appeal No. 262 of 2011 (Arising out of Order-in-Original No. 01/APSS/CC/DRI/NCH/2011 dated 31.01.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi.)

Yoginder Dhawan .…Appellant The then Vice President(Finance)

International Trade Tower, Nehru Place, New Delhi-110019 Versus Commissioner of Customs, .…Respondent New Custom House, Near IGI Airport, New Delhi-110037 WITH Customs Appeal No. 263 of 2011 (Arising out of Order-in-Original No. 01/APSS/CC/DRI/NCH/2011 dated 31.01.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi.)

Ajay Enterprises Pvt Ltd .…Appellant S-1, American Plaza, International Trade Tower, Nehru Place, New Delhi-110019 Versus Commissioner of Customs, .…Respondent New Custom House, Near IGI Airport, New Delhi-110037 AND Customs Appeal No. 264 of 2011 (Arising out of Order-in-Original No. 01/APSS/CC/DRI/NCH/2011 dated 31.01.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi.)

Sushma Prakash .…Appellant

33, Sunder Nagar, New Delhi-110019 Versus Commissioner of Customs, .…Respondent New Custom House, Near IGI Airport, New Delhi-110037 APPEARANCE:

Shri Kishore Kunal, Shri Anuj Kumar, Ms. Vidhi Goel and Shri Bhavi Midha, Advocates 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’s. 50161-50166/2026 JUSTICE DILIP GUPTA Customs Appeal No. 259 of 2011 has been filed by Nehru Place Hotels Ltd¹ to assail that portion of the order dated 21.02.2011 passed by the Commissioner of Central Excise (Adjudication), New

1 the appellant Delhi² that imposes duty liability and penalty upon the appellant and also redemption fine under section 125 of the Customs Act, 1962³

2. Customs Appeal No. 260 of 2011 has been filed by Satish Kumar Sood, Managing Director of the appellant, to assail that portion of the order dated 21.02.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi that imposes duty liability with penalty upon the appellant.

3. Customs Appeal No. 261 of 2011 has been filed by Amit Rai Sood, Director of the appellant, to assail that portion of the order dated 21.02.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi that imposes duty liability and penalty upon the appellant.

4. Customs Appeal No. 262 of 2011 has been filed by Yoginder Dhawan, Ex-employee of the appellant, to assail that portion of the order dated 21.02.2011 passed by the Commissioner of Central Excise (Adjudication), New Delhi that imposes duty liability and penalty upon the appellant.

5. Customs Appeal