$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 15/2026 & CM APPL. 12273/2026 THE PRINCIPAL COMMISSIONER OF CUSTOM .....Appellant Through: Sh. Atul Tripathi, SSC, CBIC with Mr. Shubham Mishra, Mr. Gaurav Mani Tripathi, Mr. Akshay Sagar and Mr. Madhav Anand, Advocates versus M S CELKON IMPEX PVT LTD. .....Respondent Through: Nemo CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 23.02.2026 CM APPL. 12272/2026 (Exemption)

1. Exemption allowed, subject to all just exceptions.

2. The application stands disposed of accordingly.

CUSAA 15/2026 & CM APPL. 12273/2026

3. Heard.

4. The crux of the factual matrix which warrant consideration of this appeal can be captured from para 7 of the order passed by the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (‘CESTAT’), which reads thus:-

“7 . The appellant, during the relevant period, was engaged in import of 'Mobile Phones'. In terms of the notification dated 17.03.2012, the Additional Duty of Customs was leviable at 1% under entry no. 263A for importing 'Mobiles Phones' provided Condition No. 16 was satisfied. Condition No. 16 provides that for an assessee to claim lesser 1% Additional Du