NEW DELHI PRINCIPAL BENCH - COURT NO. III Customs Appeal No.51452 OF 2023 [Arising out of Order-in-Appeal No.CC(A)CUSTOMS/D- II/Prev./NCH/1057/2020-21 dated 12.11.2020 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi]

M/s. Anand Impex, 27, Mehta Enclave, Bharat Wali Gali, Vikas Nagar, ….APPELLANT Hastsal, Uttam Nagar, New Delhi-110 059.

Versus Commissioner of Customs (Preventive)

New Customs House, …..RESPONDENT Near IGI Airport, New Delhi – 110 037.

Appearance:

Present for the Appellant : Shri Richik Harikant, Advocate Present for the Respondent: Shri Girijesh Kumar, Authorised Representative.

CORAM:

HON'BLE MS. BINU TAMTA, MEMBER (JUDICIAL)

HON'BLE MR. P.V. SUBBA RAO, MEMBER ( TECHNICAL )

FINAL ORDER NO. 50699/2026 Date of Hearing:30.03.2026 Date of Decision:10.04.2026 BINU TAMTA:

1. The appellant has assailed the Order-in-Appeal, CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL confirming the reassessment of the goods and the duty liability thereon, confiscation under Section 111(l) and (m) and penalty under Section 114A of the Customs Act, 1962, Act

1 No.CC(A)CUS/D-II/Prev./NCH/1057/2020-21 dated 12.11.2020

2. The appellant filed Bill of Entry, B/E No.4452338 d