CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI.

PRINCIPAL BENCH, COURT NO. I CUSTOMS APPEAL NO. 55134 OF 2023 [Arising out of the Order-in-Original No. 16/COMMR./VC/Sanden Vikas/ICD- PPG/22-23 dated 29/03/2023 passed by The Commissioner of Customs, New Delhi – 110 096.]

M/s Sanden Vikas (India) Pvt. Ltd., ……Appellant Plot No. 65, Sector – 27A, Faridabad, Haryana (121 003).

Versus Commissioner of Customs, ….Respondent ICD, Patparganj, New Delhi – 110 096.

APPEARANCE:

Dr. Prabhat Kumar and Shri Pralabh Mathur, Advocates for the appellant.

Shri Ranjan Prakash and Shri Rajesh Singh, Authorized Representative for the Department CORAM:

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

FINAL ORDER NO. 50795/2026 DATE OF HEARING : 20.01.2026 DATE OF DECISION: 27.04.2026 P.V. SUBBA RAO The order dated 29.3.2023 passed by the Commissioner1 is assailed by M/s. Sanden Vikas (India) Pvt. Ltd.² in which he decided the proposals made in the show cause notice dated 23.7.2020³ covering the Bills of Entry filed in six different customs ports and ICDs by the appellant in this appeal.

1. impugned order

2. Appellant

3. SCN

2. The appellant manufactures compressor