CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CUSTOMS APPEAL NO. 55618 OF 2023 (Arising out of Order-in-Original No. 08-2023-VSC-PR-COMMR-ICD-IMPORT-TKD dated 10.03.2023 passed by the Principal Commissioner of Customs (Import), ICD-TKD, New Delhi)

Principal Commissioner of ..…Appellant Customs (Import)

ICD, Tughlakabad New Delhi VERSUS Mayank Dang .….Respondent E-41A, Kirti Nagar New Delhi APPEARANCE:

Mr. Nikhil Mohan Goyal, Mr. Rajesh Singh, Mr. Shiv Shankar and Mr. M.K.

Shukla, Authorised Representatives of the Department None for the Respondent CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

DATE OF HEARING : 05.08.2025 DATE OF DECISION : 20.01.2026 FINAL ORDER NO. 50111/2026 JUSTICE DILIP GUPTA:

The department has filed this appeal with a prayer that penalty under section 112(ii) of the Customs Act, 1962¹ should have been imposed upon the respondent, Mayank Dang in the order dated March 10, 2023 passed by the Principal Commissioner of Customs, New Delhi. It needs to be noted that the Principal Commissioner has, in the impugned order, imposed a penalty of Rs. 50,000/- under section 114AA of