CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI -

REGIONAL BENCH COURT No. III (1) Customs Appeal No. 40843 of 2024 - -

(Arising out of Order in Appeal C.Cus. II No.812/2024 dated -

28.08.2024 passed by Commissioner of Customs (Appeals II), 60, Rajaji Salai, Custom House, Chennai 600 001.)

Commissioner of Customs, Chennai-II (Imports) …. Appellant Custom House, Chennai 600 001.

VERSUS Shri Inderjeet Singh Narang … Respondent Chartered Accountant of M/s.Inder & Company, -

2447, Dugri Road, Extension 7 Basant Avenue, Ludhiyana 141 013.

WITH (1) Customs Appeal No. 40058 of 2025 - -

(Arising out of Order in Appeal C.Cus. II No.812/2024 dated -

28.08.2024 passed by Commissioner of Customs (Appeals II), 60, Rajaji Salai, Custom House, Chennai 600 001.)

Shri Inderjeet Singh Narang … Appellant -

2447, Dugri Road, Extension 7 Basant Avenue, Ludhiyana 141 013.

VERSUS Commissioner of Customs, …. Respondent -

Import Commissionerate (Chennai II)

60, Rajaji Salai, Custom House, Chennai 600 001.

WITH (1) Customs Miscellaneous Application (Stay)

No. 40677 of 2025 & Customs Appeal No.40376 of 2025 - -

(Arising out of Order in Appeal C.Cus. II No.455/2024 dated 15.05.2024 -

passed by Commissioner of Customs (Appeals II), 60, Rajaji Salai, Custom House, Chennai 600 001.)

Shri Inderjeet Singh Narang … Appellant -

2447, Dugri Road, Extension 7 Basant Avenue, Ludhiyana 141 013.

VERSUS Commissioner of Customs, …. Respondent -

Import Commissionerate (Chennai II)

60, Rajaji Salai, Custom House, Chennai 600 001. APPEARANCE :

Shri Naveen Bindal, Advocate for the Assessee Smt. O.M. Reena, Authorized Representative for the Revenue CORAM :

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER Nos.40298-40300/2026 DATE OF HEARING : 19.02.2026 DATE OF DECISION :25.02.2026 Per: Shri P. Dinesha The First Appellate Authority on an Appeal filed by - -

Revenue against Order in Original No.91526/2022 dt. 21.07.2022 in respect of Importer M/s.Diamond Mink - -

Blankets Ltd., Ludhiana vide Order in Appeal No. 455/2024 dated 15.05.2024, had without going into the merits of the - -

Appeals after setting aside the Order in Original supra -

remanded the case to the Proper Officer to re examine the case afresh and pass a de novo adjudication order in - -

accordance with law. Aggrieved by this Order in Appeal -

No.455/2024 15.05.2024, the Appellant Assessee has filed Appeal No.C/40376/2025 before Tribunal along with Stay Petition (C/Stay/40677/2025) for staying the operation of impugned OIA dt. 15.05.2024.

2. The First Appellate Authority, on an Appeal filed by - - - -

Assessee against the Order in Original supra, vide Order in Appeal No.812/2024 dt. 28.08.2024, had dismissed the - -

Appeal of the Assessee, upholding the very same Order in - -

Original. This Order in Appeal dt. 28.08.2024 is being challenged before Tribunal both by Assessee as well as by Revenue in Appeal Nos. C/40058/2025 and C/40843/2024. The grievance of the Revenue is that - -

despite setting aside of the Order in Original dt. 21.07.2022 by the Commissioner (Appeals) the penalty imposed on the Assessee vide OIA No.812/2024 dt. 28.08.2024 does not survive and the same is required to be set aside and the matter is to be remanded back to the file of the Original Authority to pass a de novo order. Ld. Advocate Shri Naveen Bindal appearing for the Assessee in all these Appeals, would contend that though the Assessee is not aggrieved by the order of remand since the Assistant Commissioner had no - -

jurisdiction to pass the Order in Original, but he would submit that Commissioner (Appeals) cannot direct the completion of adjudication proceedings by an equal ranking officer viz. Commissioner / Principal Commissioner.

3. Per contra, Smt. O.M. Reena, Ld. Additional Commissioner supported the adjudication order and reiterated the Grounds of Revenue’s Appeal.

4. We have heard the rival contentions and perused the impugned orders passed by the First Appellate Authority. At the outset, we find t