CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV [Arising out of Order-in-Original No. DLI/Cus/Prev/HKP/Commr/09/2024-25 dated 28.03.2024 passed by the Commissioner of Customs (Preventive), New Customs House Near IGI Airport, New Delhi-110037]

M/s. Mahendra Kumar Thakker …Appellant FLAT NO. 7. VISHAL KUNJ APARTMENT, KAZIPUR, ROAD-04, ARYA KUMAR ROAD, PATNA BIHAR 800004 VERSUS Commissioner of Customs Preventive …Respondent - New Delhi Near IGI Airport New Delhi-110037 APPEARANCE:

Shri Deepak Gandhi, Ms. Ida Bhatnagar and Shri Prateek Bhadana, Advocates for the Appellant Shri Ram Pravesh Prasad, Authorized Representative for the Respondent CORAM:

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING: 24.02.2026 DATE OF DECISION: 23.04.2026 FINAL ORDER NO. 50847/2026 DR. RACHNA GUPTA Present appeal is filed to assail the order in original number 09/2024-25 dated 28.03.2024. The facts which culminated into the said adjudication are as follows: -

1.1 The team of officers Director of Revenue Intelligence [DRI] (acting upon an intelligence) intercepted the appellant namely Mahendra Kumar Thakker who was carrying one bag pack and one hand bag. O