CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – I Customs Appeal No. 53426 of 2014 WITH Customs Misc. Application No. 51078 of 2025 [Arising out of Order-in-Original No. 10/2014/AD/COMMR/ICD, TKD dated 31.03.2014 passed by the Commissioner of Customs, ICD, Tughlakabad, New Delhi]

M/s. Donyi Polo Timbers (P) Ltd. …Appellant Through Director of Sh. Vinit Aggarwal

157, Anand Vihar, Pitampura, New Delhi VERSUS Commissioner of Customs Inland Container Depot …Respondent Tughlakabad New Delhi - 110024 With Customs Appeal No. 53888 of 2014 [Arising out of Order-in-Original No. 10/2014/AD/COMMR/ICD, TKD dated 31.03.2014 passed by the Commissioner of Customs, ICD, Tughlakabad, New Delhi]

Shri Vinit Aggarwal …Appellant Director of M/s. Donyi Polo Timbers P Ltd.

157, Anand Vihar, Pitampura New Delhi VERSUS Commissioner of Customs Inland Container Depot …Respondent Tughlakabad New Delhi - 110024 with Customs Appeal No. 54521 of 2014 [Arising out of Order-in-Original No. 10/2014/AD/COMMR/ICD, TKD dated 31.03.2014 passed by the Commissioner of Customs, ICD, Tughlakabad, New Delhi]

Commissioner of Customs Inland Container Depot …Appellant Tughlakabad New Delhi – 110024 VERSUS M/s. Donyi Polo Timbers (P) Ltd. …Respondent Through Director of Sh. Vinit Aggarwal

157, Anand Vihar, Pitampura, New Delhi Customs Appeal No. 54523 of 2014 [Arising out of Order-in-Original No. 10/2014/AD/COMMR/ICD, TKD dated 31.03.2014 passed by the Commissioner of Customs, ICD, Tughlakabad, New Delhi]

Commissioner of Customs Inland Container Depot …Appellant Tughlakabad New Delhi – 110024 VERSUS Shri Vinit Aggarwal …Respondent Director of M/s. Donyi Polo Timbers P Ltd.

157, Anand Vihar, Pitampura New Delhi APPEARANCE:

Shri Pradeep Jain, Advocate for Donyi Polo Timbers and Shri Vinit Aggarwal Shri M.K. Shukla, Authorised Representative for the Revenue CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

DATE OF HEARING: 02.02.2026 DATE OF DECISION: 13.03.2026 FINAL ORDER NO’S. 50365-50368 /2026 P.V. SUBBA RAO The Order dated 30.3.2014¹ passed by the Commissioner of Customs, Inland Container Depot, with, Tughlakabad is assailed by M/s. Donyi Polo Timbers (P) Ltd.³, its Director Shri Vinit Aggarwal⁴ and by the Revenue in these four appeals. Earlier, by Final order dated 27.7.2017, all these appeals were disposed of by way of remand to the Commissioner with a direction to decide the matter after the decision of the Supreme Court in the appeal against the Order of Delhi High Court on Mangli Impex Limited vs Union of India, 2016(339) ELT 604 (Del.). Revenue appealed against the Final Order and the Delhi High Court has, by order dated 13.2.2019, set aside the Final Order of this Tribunal and remanded the

1 Impugned order

2 ICD

3 Importer

4 Vinit matter to this Tribunal. However, since the question of competence of DRI to issue SCNs was before the Supreme Court in Commissioner of Customs vs. Canon India⁶, the matter could not be decided.

2. The importer imported wood veneer during the relevant period. The Directorate General of Revenue Intelligence⁷ collected intelligence that the importer had resorted to large scale undervaluation of imported wood veneer in active connivance with Vinit and initiated investigation. DRI conducted searches at the business premises, godown and residence of the directors of the importer and collected some documents. They also recorded the statements of various persons, completed the investigation and issued a Show Cause Notice dated 12.7.2011⁸ covering the imports made by the importer through six different customs stations viz., ICD, Tughlakabad, New Delhi (falling under the Commissioner ICD, TKD), CFS Mulund and ICD Mulund (falling under Commissioner (Mulund CFS &General), New Custom House, Mumbai (falling under Commissioner of Customs (Port-Import), Mumbai), Nhava Sheva (falling under Commmissioner of Customs (Port- Import), Jawaharlal Nehru Custom House, Nhava Sheva), Kandla (