CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I CUSTOMS APPEAL NO. 52752 OF 2019 [Arising out of Order-in-Original No. 07/2019/MKS/Pr.Commr./ICD-Import/TKD dated

30.05.2019 passed by the Principal Commissioner of Customs, New Delhi]

M/s Goldstar Glasswares Pvt. Ltd. .…Appellant C-9, Phase-II, Noida (U.P.)

versus Principal Commissioner of Customs, .…Respondent ICD, TKD, New Delhi-110020 WITH CUSTOMS APPEAL NO. 52751 OF 2019 [Arising out of Order-in-Original No. 07/2019/MKS/Pr.Commr./ICD-Import/TKD dated

30.05.2019 passed by the Principal Commissioner of Customs, New Delhi]

Shri Arjinder Singh Gulati, .…Appellant Director of Goldstar Glasswares Pvt. Ltd., C-187, Greater Kailash, Part-I, New Delhi-110048 versus Principal Commissioner of Customs, .…Respondent ICD, TKD, New Delhi-110020 APPEARANCE:

Dr. G.K. Sarkar and Shri Prashant Shrivastava, Advocates for the Appellant Shri Manish Kumar Shukla, Authorised Representative for the Department CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

Date of Hearing: 30.01.2025 Date of Decision: 23.06.2025 FINAL ORDER NO’s. 50910-50911/2025 JUSTICE DILIP GUPTA:

Cus