CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH CUSTOMS APPEAL NO. 50629 OF 2025 (Arising out of Order-in-Original No. 15/COMMR/VC/Shiroki/ICD-PPG/2024-25 dated 07.01.2025 passed by the Commissioner of Customs, ICD PPG and other ICDs, Patparganj, New Delhi)

M/s Shiroki Automobiles India Pvt. Ltd. ..…Appellant (Now known as Toyota Boshoku Device India Pvt. Ltd.)

Plot No. 192C, Phase-II, Sector 4 IMT Bawal, Rewari – 123 501 (Haryana)

VERSUS Commissioner of Customs ..…Respondent ICD Patparganj & Other ICDs Delhi – 110 096 APPEARANCE:

Mr. Bharat Raichandani and Mr. Arjyadeep, Advocates for the Appellant Mr. Ranjan Prakash and Shri Rajesh Singh, Authorised Representatives of the Department CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

DATE OF HEARING : 16.03.2026 DATE OF DECISION : 21.04.2026 FINAL ORDER NO. 50751/2026 JUSTICE DILIP GUPTA:

M/s Shiroki Automobiles India Pvt. Ltd. (now known as Toyota Boshoku Device India Pvt. Ltd.)¹ has filed this appeal to assail the order dated January 07, 2025 passed by the Commissioner of Customs, ICD PPG and other ICDs, New Delhi², by which the classification of the goods import