CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 1 CUSTOMS APPEAL NO. 50622 OF 2024 [Arising out of Order-in-Appeal No. IND-EXCUS-000-APP-303-2023-24 dated 28.02.2024 passed by the Commissioner (Appeals) Customs, CGST & Central Excise, Indore]

K. A. ENTERPRISES ……..APPELLANT

35/1, Industrial Premises, Sanwer Road, Gram-Jakhiya Tehsil-Sanwar, Indore, MP-453555 Vs.

COMMISSIONER OF CUSTOMS ……RESPONDENT B-Zone, 3^rd Floor, Village-Piplyakumar Nipaniya, Indore-452010 Appearance:

Dr Prabhat Kumar and Shri Pralabh Mathur, Advocates 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 )

FINAL ORDER NO. 50701 /2026 DATE OF HEARING : 11/02/2026 DATE OF DECISION :10/04/2026 P.V.SUBBA RAO

1. M/s K.A. Enterprises¹ filed this appeal to assail the Order dated 28.02.2024 passed by the Commissioner(Appeals), Customs CGST & Central Excise, Indore in which he upheld the order of the Additional Commissioner dated 13.01.2023 confirming demand of Rs.31,40,636/- as duty of customs under

1 Appellant section 28(4) of the Customs Act, 1962² invoking exten