CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV [Arising out of Order-in-Appeal No. CC(A)/Customs/D- II/IMP/ICD/TKD/2080/2021-22 dated30.03.2022 passed by the Commissioner of Customs (Appeals), New Delhi]

M/s. Dharampal Satyapal Ltd. …Appellant Plot No. B-02, Block Echotech-1 Extension, Sector Echotech – 1, GreaterNoida – 201306 (U.P.)

VERSUS Commissioner of Customs – New Delhi …Respondent New Custom House, Near I.G.I. Airport, New Delhi - 110037 APPEARANCE:

Shri Jayant Kumar, Advocate for the Appellant Shri Rajesh Singh, Authorized Representative for the Respondent CORAM:

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

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

DATE OF HEARING: 03.03.2025 DATE OF DECISION: 02.07.2025 FINAL ORDER No. 50955/2025 DR. RACHNA GUPTA Present appeal is filed to assail Order-in-Appeal (O-I-A) No.

2080/2021-22 dated 30.03.2022. The facts in brief, which have culminated into the said order are as follows: -

1.1 M/s Dharampal Satyapal Ltd., the appellant herein, is having Importer Exporter Code (IEC). Appellant filed Bill of Entry (BOE) No. 9812504 dated 06.07.2015 for clearance of machines imported by the appellant. During