CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I CUSTOMS APPEAL NO. 49 OF 2008 (Arising out of Order-in-Original No. 07/GS/CC/DRI/NCH/2007 dated 05.09.2007 passed by the Commissioner of Central Excise (Adjudication), New Customs House, New Delhi)

M/s Baba Leather Impex Pvt. Ltd. ..…Appellant

5328/67, Hardhian Singh Road, Karol Bagh, New Delhi- 110005 Versus The Commissioner of ..…Respondent Central Excise (Adj.)

New Customs House, New Delh WITH C/50/2008 C/51/2008 C/52/2008 C/53/2008 AND C/54/2008 APPEARANCE:

Shri Piyush Kumar, Shri Sharad Srivastava, Ms. Reena Rawat and Ms. Gunjan Tanwar, Advocates for the Appellant Shri Shiv Shankar, Authorised Representative of the Department CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

Date of Hearing : 27.04.2026 Date of Decision : 12.05.2026 FINAL ORDER NO’s. 50866-50871/2026 JUSTICE DILIP GUPTA:

All the six Customs Appeals seek the quashing of the order dated

05.09.2007 passed by the Commissioner of Central Excise (Adjudication)¹. The said order rejects the declared transaction value of the goods imported by M/s Baba Leather Impex Private Limited², M/s Trade