``CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CUSTOMS APPEAL NO. 52332 OF 2019 (Arising out of Order-in-Appeal No. CC(A) CUS/D-I/ACC/IMP/NCH/227/2019 dated 31.05.2019 passed by the Commissioner of Customs (Imports), New Customs House, near IGI Airport, New Delhi)

M/s. GND Cargo Movers, …..Appellant

217, Peepal Apartments, Sector – 17 – E, Dwarka, New Delhi - 110078 VERSUS Commissioner of Customs, …..Respondent (Import)

New Customs House, Near IGI Airport, New Delhi - 110037 APPEARANCE:

Shri Faraz Anees, Advocate for the Appellant Shri Rakesh Kumar, Authorized Representative for the Respondent CORAM: HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

DATE OF HEARING: 13.01.2025 DATE OF DECISION: 05.06.2025 FINAL ORDER NO. 50843/2025 JUSTICE DILIP GUPTA:

M/s. GND Cargo Movers¹ has sought quashing of the order dated

31.05.2019 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi² by which the order dated 18.05.2016 passed by the Additional Commissioner of Customs, ACC Import (Adjudication), New Delhi³, imposing penalty of Rs. 50,00,000/- upon the appellant under sections 112 and