CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – I CUSTOMS APPEAL NO. 50422 OF 2019 [Arising out of Order-in-Original No. 27/2018 dated 11.10.2018 passed by the Commissioner of Customs (Imports), ICD, Tughlakabad New Delhi]

RAJESH TREHAN ……APPELLANT Ground floor, 28 Regurpura Arora Arcade, Padam Singh Marg Karolbagh, New Delhi VERSUS COMMISSIONER OF CUSTOMS (IMPORTS)… RESPONDENT Inland Container Depot Tughlakabad New Delhi APPEARANCE:

Shri Devesh Tripathi, Advocate for the Appellant Shri Shiv Shankar, Authorised Representative for the Respondent CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

DATE OF HEARING: 05.02.2026 DATE OF DECISION: 09/03/2026 FINAL ORDER NO. 50323 /2026 P V SUBBA RAO The Order dated 11.10.2018 passed by the Commissioner¹ in the de novo proceedings pursuant to the remand order of this Tribunal in the first round of litigation by Final Order No. 54056/2017 dated 16.6.2017 in Customs Appeal No. 50689 of 2017 is assailed by Shri Rajesh Trehan² in this appeal. The relevant

1 Impugned order

2 Appellant portion of the Final Order of this Tribunal in the first round of litigation is re