CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CUSTOMS APPEAL NO. 50647 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 Gourav Jain ..…Appellant Partner of M/s. Pulak Ornaments LLP, 301, Shri Ji Plaza, Bada Sarafa, Indore (M.P.)

VERSUS The Commissioner of Customs .....Respondent Office of the Commissioner of Customs, B-Zone, 3rd Floor, Village Pipliyakumar, Nipaniya, Indore 452001 APPEARANCE:

Shri Hardik Modh, 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. 50222/2026 JUSTICE DILIP GUPTA:

This appeal has been filed by Gourav Jain¹, a partner in M/s. Pulak Ornaments LLP, 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 order dated 09.09.2022 passed by