CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CUSTOMS APPEAL NO. 55846 OF 2023 (Arising out of Order-in-Original No. 24-26/2023/VCG/Principal Commissioner/ICD- Import/TKD dated 31.08.2023 passed by the Principal Commissioner of Customs, (Imports), ICD TKD, New Delhi)

M/s Myntra Jabong India Pvt Ltd ..…Appellant Plot No. 82A, Sector-18,Gurugram, Haryana-122015 Versus Principal Commissioner of Customs ACC ..…Respondent (Imports)

Inland Container Depot, Tughlakabad, New Delhi APPEARANCE:

Shri Kishore Kunal, Ms. Ankita Prakash and Shri Anuj Kumar, Advocates for the Appellant Shri Shiv Shankar, Authorised Representative of the Department CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

DATE OF HEARING: 28.08.2025 DATE OF DECISION: 27.02.2026 FINAL ORDER NO. 50302/2026 JUSTICE DILIP GUPTA:

M/s Myntra Jabong India Pvt Ltd¹ has filed this appeal for setting aside the order dated 31.08.2023 passed by the Principal Commissioner of Customs, ICD (Import), Tughlakabad, New Delhi². The order holds that the provisions of section 28(4) of the Customs Act, 1962³ have been correctly invoked; confirms the class