2026 Supreme(Online)(CESTAT) 1930

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH – COURT NO. – IV

Customs Appeal No. 50997 of 2025

[Arising out of Order-in- Appeal No. D-I/Export/NCH/27/2025 dated 01.04.2025 passed by the Commissioner of Customs, Air Cargo Complex (Exports), New House, New Delhi-110037]

M/s. InterContinental Carriers …Appellant

Customs Broker,

08, Prakash Chambers,

6, Netaji Subhash Marg,

Darya Ganj, New Delhi-110002

VERSUS

Commissioner of Customs

Air Cargo Complex (Export) …Respondent

New Custom House,

New Delhi-110037

APPEARANCE:

Shri. B.L. Garg, Advocates for the Appellant

Shri. Ram Pravesh Prasad, Authorized Representative for the Respondent

CORAM:

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING: 10.04.2026

DATE OF DECISION: 14.05.2026

FINAL ORDER NO. 50966/2026