CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH CUSTOMS APPEAL NO: 86400 OF 2025 [Arising out of Order-in-Appeal No: 393(Gr.VB)/2025(JNCH)/Appeals dated 24^th March 2025 passed by the Commissioner of Customs (Appeals), Nhava Sheva, Mumbai-II.]

Rohit Ghanshyam Gupta Flat No. C-601, Marvel Aurum Lane No.7 Koregaon Park, Pune – 411001 … Appellant versus Commissioner of Customs (NS-V)

Jawaharlal Nehru Customs House, Nhava Sheva Tal: Uran, Dist: Raigad - 400707 …Respondent APPEARANCE:

Shri Dev Wadhwa, Advocate for the appellant Shri JK Jain, Joint Commissioner (AR) for the respondent CORAM:

HON’BLE MR C J MATHEW, MEMBER (TECHNICAL) HON’BLE MR AJAY SHARMA, MEMBER (JUDICIAL)

FINAL ORDER NO: 85091/2026 DATE OF HEARING: 25/09/2025 DATE OF DECISION: 22/01/2026 PER: C J MATHEW Shri Rohit Ghanshyam Gupta imported a ‘Rolls Royce Phantom’ car valued at AED 10,00,000 (approximately ₹ 2,35,00,000) supported by CPD Carnets no. GE50133418. Imports of car against carnet is exempted from duties of customs vide notification, [no. 296/76-Cus dated 2nd August 1976] which does not apply to ‘(a) legal persons referred to in article 1(e) of the Convention;

(b) persons normally resident o