CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I CUSTOMS APPEAL No. 58373 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)

Nawal Kishore Singh .…Appellan H-346, Saurabh Vihar, Jaitpur Extn.

Badarpur New Delhi – 110 044 Versus Commissioner of Customs, .…Respondent ICD Tughalkabad New Delhi APPEARANCE Shri Archit Jindal, advocate 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’s. 50265/2026 JUSTICE DILIP GUPTA :

This appeal has been filed by Nawal Kishore Singh¹ 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 lakhs on the appellant under section 112(a)(i) of the Customs Act, 1962³ for his acts of omission and commission in the smuggling of goods of foreign origin in collusion with Lokesh Garg, Kamal Sehgal and Krishan Kumar.

1 the appellant

2. the Commissioner

3. the Cu