2026 Supreme(Online)(CESTAT) 2103

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH- COURT NO. I

Customs Appeal No. 50378 of 2021

(Arising out of Order-in-Appeal No. 14(15)ADG (ADJ)/DRI/N.DELHI/2020-21 dated 31.12.2020 passed by the Additional Director General (Adjudication), Directorate of Revenue Intelligence, New Delhi)

Rajdarbar Heritage Venture Limited, …Appellant

(earlier know as M/s. Global Heritage Venture Limited)

12-Ring Road, Lajpat Nagar-IV

New Delhi-110096

VERSUS

Additional Director General (Adjudication), …Respondent

Directorate of Revenue Intelligence,

Regional Unit, Room No. 214,

New Customs House, Near IGI Airport,

New Delhi-110037

APPEARANCE:

Shri Alok Agarwal, Shri Sharad Srivastav, Shri Rachit Mahajan and Shri Mohit Kalra, advocates for the appellant

Shri Nikhil Mohan Goyal, authorised representative of the department

CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT

HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL)

Date of Hearing: 20.05.2026

Date of Decision: 01.06.2026

FINAL ORDER NO. 51005/2026