CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I CUSTOMS APPEAL No. 58381 of 2013 (Arising out of Order-in-Original No. 09/2013 dated 31.03.2013 passed by the Commissioner of Customs, ICD, Tughlakabad, New Delhi)

Kamal Sehgal .…Appellan C-117, 2^nd Floor, Moti Nagar, New Delhi- 110015 Versus Commissioner of Customs .…Respondent ICD, Tughalkabad NEW DELHI APPEARANCE Shri B.K. Singh and Ms. Vandana Singh, advocates for the appellant Shri Mukesh Kumar Shukla, authorised representative of the department CORAM : HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL)

Date of Hearing : 06.01. 2026 Date of Decision : 12.02.2026 FINAL ORDER NO. 50260/2026 JUSTICE DILIP GUPTA :

This appeal has been filed by Kamal Sehgal¹ to assail that portion of the order dated 31.03.2013 passed by the Commissioner ICD, TKD, New Delhi² that imposes a penalty of Rs. 10 crores on the appellant under section 112(a)(i) of the Customs Act, 1962³ and a penalty of Rs. 10 lakhs under section 112(a)(ii) of the Customs Act.

2. The first penalty of Rs. 10 crores has been imposed upon the appellant for acts of omission and commission which rendered t