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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.2885/3, Beadonpura, Gali No.17, Karol Bagh, New Delhi,

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are the importers engaged in importing Air Conditioners falling under

Chapter Heading 84151090 through ICD, Ballabhgarh. The Department

has initiated an investigation against the importer alleging that the

importer M/s M.C. Overseas had under-invoiced the goods namely Air

Conditioners, by mis-declaring the Maximum Retail Price (MRP) on the

subject goods. Accordingly, statements of several persons were recorded.

On completion of investigation, a common show cause notice No.

C.No.VIII(SB)10/Cus.prev./Alpha/20/12 dated 14.03.2013 was issued to

different noticees including the appellant. The said notice was adjudicated

by the Commissioner of Customs Preventive, New Delhi vide Order-in-

Original No. 10/KAM/Commr/2013 dated 31.12.2013 confirming the

demand of Customs Duty and imposing penalties on various persons,

including the appellant. On appeal, the Tribunal vide its Final Order No.

C/A/58374-58377/2017-CU(DB) dated 15.12.2017, remanded the matter

to the adjudicating authority for fresh adjudication. Subsequently, the

Principal Commissioner of Customs Preventive, New Delhi vide common

Order-in-Original No. DLI/CUS-PREV/OPD/PR.COMMR/05/2018 dated

07.06.2018 (impugned order), decided the issue wherein he has interalia,

imposed penalty of Rs. 20 lakhs on the appellant, Shri Ajit Singh under

Section 112(a) of the Customs Act. Against the imposition of the penalty,

the appellant filed the present appeal.

3. The appellant submits that he was made a co-noticee in the show

cause notice dated 14.04.2013 along with the importer M/s MC overseas

and its proprietor Mr. Manu Chopra and Mr. Rohit Sakhuja. The appellant

submits that both M/s M.C. Overseas and Mr. Rohit Sakhuja preferred

appeals against the Order-in-Original-II and the said appeals were already

decided vide order dated 23.12.2019 whereby the Hon’ble Tribunal has set

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aside the penalties imposed on both the appellants. As he has been

implicated in this case on the same set of facts, the appellant submits that

the said decision of dropping penalties against them is equally applicable

to him also. Accordingly, he submits that the penalty imposed on his is

liable to be set aside.

4. The appellant further submits that in the instant case, all

consignments were examined by the Department before clearance. The

value declared by the importer had already been determined and assessed

by the proper officer at the time of import and the officer was satisfied

with the value declared in the Bills of Entry which was accompanied by

documents like invoice, packing list etc. There is no evidence of mis-

declaration or suppression on the part of the appellant so as to invoke the

extended period of limitation. Thus, the appellant submits that the

demand confirmed by invoking the extended period of limi