CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH - COURT No. III Customs Appeal No. 40724 of 2024 (Arising out of order-in-original No. 107255/2024 dated 11.06.2024 passed by the Commissioner of Customs, Chennai).

Hitin Sachdeva …Appellant F-12/7, First Floor, Model Town, New Delhi-110009 VERSUS Commissioner of Customs …Responden Chennai-II (Import)

Customs House, No. 60, Rajaji Saiai, Chennai-600001 WITH C/40725/2024 C/40726/2024 C/40913/2024 C/40914/2024 APPEARANCE:

Shri Piyush Kumar, Advocate for the Appellant Shri Sanjay Kakkar, Authorized Representative for the Department CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

DATE OF HEARING: 24.02.2026 DATE OF DECISION: 19.03.2026 FINAL ORDER NO._40396-40400/2026 JUSTICE DILIP GUPTA:

Customs Appeal No. 40724 of 2024 has been filed by Hitin Sachdeva¹ to assail the order dated 11.06.2024 passed by the Commissioner of Customs, Chennai-II². The order is in respect of the

1. the appellant

2. the Commissioner goods imported through Chennai Port, Nhava Sheva Port, Mumbai and Kolkata Port and seeks to reject the declared value of the imported goods in the Bills of Entry und