CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.935-937-Cus/Appl/LKO/2022 dated 11/04/2022 passed by Commissioner (Appeals) Customs, Central Excise &

Service Tax, Lucknow)

M/s Om Prakash Madheshiya, …..Appellant (New Main Road, Singhai Khurd, PS-Sampurna Nagar, Lakhimpur Khiri)

VERSUS Commissioner of Customs (Pre.), Lucknow ….Respondent (Vibhuti Nagar, Gomti Nagar, Lucknow-226010)

APPEARANCE Shri Nagendra Krishna, Advocate for the Appellant Shri Santosh Kumar, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70038/2026 DATE OF HEARING : 03 February, 2026 DATE OF DECISION : 03 February, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No. 935-

937-Cus/Appl/LKO/2022 dated 11/04/2022 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Lucknow. By the impugned order, Commissioner (Appeals) has held as follows:-

“5. I have gone through the case records. By the impugned order, confiscation of smuggled Peas & the vehicle was ordered under Section 111(b)& 115(2) of the Customs Act, 1962 respectively and penalties w