CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I (Arising out of Order-in-Original No. 14/2023/VCG/Pr. Commr./ICD-Import/TKD dated 28.06.2023 passed by the Principal Commissioner of Customs, New Delhi)

M/s Vanesa Cosmetics Pvt. Ltd. .…Appellant Village-Akbarpur, Barota, District-Sonipat, Haryana-131 101 IEC No. :0513089900 Versus Principal Commissioner of Customs, .…Respondent ICD (Import), Tughlakabad, New Delhi APPEARANCE:

Shri Karan Chandna, Advocate for the Appellant Shri M.K. Shukla, Authorised Representative of the Department CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

DATE OF HEARING: 28.01.2026 DATE OF DECISION: 18.05. 2026 FINAL ORDER NO. 50911//2026 JUSTICE DILIP GUPTA M/s Vanesa Cosmetics Pvt Ltd¹ has filed this appeal to assail the order dated 28.06.2023 passed by the Principal Commissioner of Customs, ICD (Import) TKD² to the extent it confirms the demand of customs duty of Rs. 13,67,324/- for import made through ICD (Import), TKD and demand of customs duty of Rs. 12,08,439/- for import made through Delhi Air Cargo/ACC Import with interest and

1 the appellant

2 the Principal Commissi