CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH - COURT NO. III CUSTOMS APPEAL NO. 50401 OF 2019 [Arising out of Order-in-Original No.DLI/CUS-PREV/OPD/PR.COMMR/05/2018 dated 07.06.2018 passed by the Prinicipal Commissioner of Customs(Customs Preventive), New Customs House, New Delhi ]

SHRI AJIT SINGH ….APPELLANT F-159/1, Rajouri Garden, New Delhi-110 027 VERSUS COMMISSIONER OF CUSTOMS (AIRPORT AND GENERAL) …RESPONDENT New Customs House, Near IGI Airport, New Delhi APPEARANCE:

Shri Akashdeep Advocate for the appellant Shri Srimali Sadashiv, Authorised Representative for the respondent CORAM:

HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL)

HON'BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO.50875/2026 Date of Hearing: 05.05.2026 Date of Decision: 13.05.2026 K. ANPAZHAKAN:

1. Shri Ajit Singh (herein after referred as the appellant) has filed this appeal against the penalty imposed on him in the common Order-in- Original No.DLI/CUS-PREV/OPD/PR.COMMR/05/2018 dated 07.06.2018 passed by the Prinicipal Commissioner of Customs(Customs Preventive), New Customs House, New Delhi.

2. The facts of the case are that M/s M.C. Overseas (IEC-0511047649), 309, Building No.288