CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – III CUSTOMS APPEAL NO. 51741 OF 2023 [Arising out of Order-in-Appeal No. D-II/Prev./NCH/985/2022-23 dated

4.10.2022 passed by the Commissioner of Customs (Appeals) New Delhi] M/S ARTEX TEXTILES PVT. LTD. …APPELLANT Kh No. 282, Gali number 4 Industrial Area Shalimar Village Delhi 110088 VERSUS COMMISSIONER OF CUSTOMS(PREVENTIVE) ..RESPONDENT New Custom House, Near IGI Airport New Delhi 110037 APPEARANCE:

Shri Richik Harikant , Advocate for the Appellant Shri Girjesh Kumar, Authorised Representative for the Revenue CORAM:

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

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

FINAL ORDER NO. 50766 /2026 DATE OF HEARING: 30.03.2026 DATE OF DECISION: 22/04/2026 P. V. SUBBA RAO:

M/s. Artex Textiles Pvt. Ltd.¹ filed this appeal to assail the Order dated 4.10.2022² passed by the Commissioner (Appeals) in which he upheld the Order dated 10.1.2022 passed by the Joint Commissioner and rejected the appellant’s appeal before him.

1 The appellant

2 Impugned order

2. The appellant had imported goods and declared them as ‘Polyester knitted fabric’ and quantity as 16,178 kg in the Bill