CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 4 CUSTOMS APPEAL NO. 130 OF 2008 [Arising out of Order in Original No. 09/GS/CC/DRI/NCH/2007 dated 26.10.2007 passed by the Commissioner of Central Excise (Adjudication), New Delhi]

COMMISSIONER OF CUSTOMS ….APPELLANT (PREVENTIVE)-NEW DELHI New Customs House, Near IGI Airport, New Delhi Vs.

M/S AKAY CONES PVT. LTD. …..RESPONDENT

67/5328, IInd Floor, Regharpura, Hardhayan Singh Road, Karol Bagh, New Delhi-110005 WITH CUSTOMS APPEAL NO. 131 OF 2008 [Arising out of Order in Original No. 09/GS/CC/DRI/NCH/2007 dated 26.10.2007 passed by the Commissioner of Central Excise (Adjudication), New Delhi]

COMMISSIONER OF CUSTOMS ….APPELLANT (PREVENTIVE)-NEW DELHI New Customs House, Near IGI Airport, New Delhi Vs.

M/S INTRADE IMPEX PVT LTD. …..RESPONDENT

67/5328, IInd Floor, Regharpura, Hardhayan Singh Road, Karol Bagh, New Delhi-110005 Appearance:

Present for the Appellant : Shri Nagendra Yadav, Authorised Representative Present for the Respondent: None CORAM:

HON'BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

HON'BLE MR. P.V. SUBBA RAO, MEMBER ( TECHNICAL )

FINAL ORDER NO’S. 50877-50878 /2025 DATE OF HEARING : 12/03/2025 DATE