IN THE HIGH COURT OF ORISSA AT CUTTACK OTAPL No.105 of 2025 Commissioner of Customs …. Appellant (Preventive), Bhubaneswar Mr. Sujan Kumar Roy Choudhury, Senior Standing Counsel -versus-

Shri Ajay Gupta …. Respondent Mr. Saswat Kumar Acharya, Advocate assisted by Mr. Abhisek Agarwal, Advocate and Mr. Abhijeet Agarwal, Advocate CORAM:

THE HON’BLE THE CHIEF JUSTICE AND THE HON’BLE MR. JUSTICE MURAHARI SRI RAMAN

ORDER

Order No. 18.12.2025

01. 1. Assailing order No.50285-20288/2025 dated 7^th February, 2025 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, “the CESTAT”) in Customs Appeal No.54711 of 2023, arising out of Order-in- Original No.06/Manish Saxena/Commr./Adj)/Delhi/NCH/2022- 23, dated 30.11.2022; directed against the order of the Commissioner of Customs (Preventive), Commissionerate, Bhubaneswar, the instant appeal has been filed raising the following question(s) of law:

“i) Whether on the facts and circumstance of the case, the Ld. Tribunal is correct in law and facts in allowing the appeal filed by Respondent against the Order-in-Original No.06/Manish Saxena/Commr(Adj.)/Delhi/NCH/2022-23 dated

30.11.2022 passed by the Commissioner, Customs (