CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CUSTOMS APPEAL NO. 50837 OF 2024 [Arising out of Order-in-Appeal No. IND-EXCUS-000-APP-175-179-2023-24 dated 11.10.2023 passed by the Commissioner (Appeals) Customs, CGST, Central Excise, Indore (M.P.)]

Shri Mitul Kumar Patel ..…Appellant Partner of M/s. S.R. & Co., 1690/01, Goverdhan Apartment, Dhal Ni Pole, Astodiya Chakla, Ahmedabad - Gujarat VERSUS The Commissioner of Customs .....Respondent Office of the Commissioner of Customs, B-Zone, 3rd Floor, Village Pipliyakumar, Nipaniya, Indore 452001 APPEARANCE:

Shri Somesh Jain, Advocate for the Appellant Shri Nikhil Mohan Goyal, Authorized Representative for the Department CORAM:

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

Date of Hearing: 12.08.2025 Date of Decision: 06.02.2026 FINAL ORDER NO. 50223/2026 JUSTICE DILIP GUPTA:

This appeal has been filed by Mitual Kumar Patel¹, a partner in M/s.

S.R. & Co., for quashing the order dated 11.10.2023 passed by the Commissioner (Appeals) Customs, CGST, Central Excise, Indore (M.P.)² to the extent it rejects the appeal filed by the appellant against the orde