CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I CUSTOMS APPEAL NO. 52209 of 2024 (Arising out of Order-in-Original No. 40/2024/VCG/Pr.Commr/ICD-Import/TKD dated 19.06.2024 passed by the Principal Commissioner of Customs (Import), New Delhi)

Ismartu India Pvt. Ltd. .…Appellant D-197, 198, 1999, Sector 63 NOIDA – 201 301 (UP)

Versus Principal Commissioner of Customs (Import) .…Respondent Inland Container Depot Tughlakabad New Delhi 110 020 APPEARANCE Shri Tarun Gulati, senior advocate assisted by Shri Rupesh Gupta, Shri Tarun Jain, Ms. Kritika Tuteja and Ms. Shruti Kulkarni, advocates for the appellant Shri Shiv Shankar, authorized 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. 50914/2026 JUSTICE DILIP GUPTA :

Ismartu India Pvt. Ltd.¹ has filed this appeal to assail the order dated June 19, 2024 passed by the Principal Commissioner of Customs that rejects the classification of the goods imported by the appellant and reclassifies the same and, accordingly, confirms the differential customs du