$~2 to 8, 40 & 41 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011106382025 + CUSAA 67/2026, CM APPL. 46552/2026, CM APPL. 46553/2026, CM APPL. 46554/2026 & CM APPL. 46555/2026 PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI .....Appellant Through: Ms. Anushree Narain, SCC, Mr. Apurv Yadav & Mr. Namam Choula, Advs. versus VIJAYA GUPTA .....Respondent Through: Mr. Tushar Jarwal, Mr. Rahul Sateeja & Ms. Daliya Singh, Advs. 3 # CNR No. DLHC011106422025 + CUSAA 68/2026, CM APPL. 46630/2026, CM APPL. 46631/2026 & CM APPL. 46632/2026 PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI .....Appellant Through: Ms. Anushree Narain, SCC, Mr. Apurv Yadav & Mr. Namam Choula, Advs. versus MMTC PAMP INDIA PVT. LTD. .....Respondent Through: Mr. Tushar Jarwal, Mr. Rahul Sateeja & Ms. Daliya Singh, Advs. 4 # CNR No. DLHC011106432025 + CUSAA 69/2026, CM APPL. 46782/2026, CM APPL. 46783/2026, CM APPL. 46784/2026 & CM APPL. 46785/2026 PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI .....Appellant Through: Ms. Anushree Narain, SCC, Mr. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2026 at 11:04:20 Apurv Yadav & Mr. Namam Choula, Advs. versus NARESH VIJAYVARGIYA .....Respondent Through: Mr. Tushar Jarwal, Mr. Rahul Sateeja & Ms. Daliya Singh, Advs. 5 # CNR No. DLHC011106672025 + CUSAA 81/2026, CM APPL. 50545/2026, CM APPL. 50546/2026, CM APPL. 50547/2026 & CM APPL. 50548/2026 PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI .....Appellant Through: Ms. Anushree Narain, SCC, Mr. Apurv Yadav & Mr. Namam Choula, Advs. versus RAHUL JAIN ....Respondent Through: Mr. Tushar Jarwal, Mr. Rahul Sateeja & Ms. Daliya Singh, Advs. 6 # CNR No. DLHC011106692025 + CUSAA 82/2026, CM APPL. 50553/2026, CM APPL. 50554/2026 & CM APPL. 50555/2026 PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI .....Appellant Through: Ms. Anushree Narain, SCC, Mr. Apurv Yadav & Mr. Namam Choula, Advs. versus ARJUN RAY CHAUDHURI .....Respondent Through: Mr. Tushar Jarwal, Mr. Rahul Sateeja & Ms. Daliya Singh, Advs. 7 # CNR No. DLHC011106702025 + CUSAA 83/2026, CM APPL. 50556/2026, CM APPL. 50557/2026, CM APPL. 50558/2026 & CM APPL. 50559/2026 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2026 at 11:04:20 PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI .....Appellant Through: Ms. Anushree Narain, SCC, Mr. Apurv Yadav & Mr. Namam Choula, Advs. versus VIKAS SINGH .....Respondent Through: Mr. Tushar Jarwal, Mr. Rahul Sateeja & Ms. Daliya Singh, Advs. 8 # CNR No. DLHC011106722025 + CUSAA 85/2026, CM APPL. 50760/2026, CM APPL. 50761/2026, CM APPL. 50762/2026 & CM APPL. 50763/2026 PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI .....Appellant Through: Ms. Anushree Narain, SCC, Mr. Apurv Yadav & Mr. Namam Choula, Advs. versus SAMIT GUHA .....Respondent Through: Mr. Tushar Jarwal, Mr. Rahul Sateeja & Ms. Daliya Singh, Advs. 40 # CNR No. DLHC011107402025 + CUSAA 133/2026, CM APPL. 64578/2026, CM APPL. 64579/2026 & CM APPL. 64580/2026 PRINCIPAL COMMISSIONER OF CUSTOMS, ACC (IMPORT), NEW DELHI .....Appellant Through: Ms. Anushree Narain, SCC, Mr. Apurv Yadav & Mr. Namam Choula, Advs. versus SANDEEP UNIYAL .....Respondent Through: Mr. Tushar Jarwal, Mr. Rahul Sateeja & Ms. Daliya Singh, Advs. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2026 at 11:04:20 41 # CNR No. DLHC011107412025 + CUSAA 134/2026, CM APPL. 64637/2026, CM APPL. 64638/2026 CM APPL. 64639/2026 & CM APPL. 64640/2026 PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI .....Appellant Through: Ms. Anushree Narain, SCC, Mr. Apurv Yadav & Mr. Namam Choula, Advs. versus RAJESH KHOSLA .....Respondent Through: Mr. Tushar Jarwal, Mr. Rahul Sateeja & Ms. Daliya Singh, Advs. CORAM: HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 21.09.2026 1. These appeals are filed under Section 130 of the Customs Act, 1962 (for short ‘the Act’) against the order dated 13.05.2025 (hereinafter ‘impugned order’) passed by the Customs, Excise and Service Tax Appellate Tribunal (for short ‘CESTAT’). 2. For the sake of convenience, the facts are being taken from CUSAA 68/2026. 3. At the outset, learned counsel for the respondent raises a preliminary objection to the maintainability of these appeals. The argument is that in the impugned order apart from other issues the valuation of the goods was also decided by the CESTAT and the respondent is already before the Supreme Court under Section 130E of the Act wherein notice was issued on 14.10.2025. Reliance is upon the decision of this Court in Commissioner of Service Tax, Delhi v. Bharti Airtel Limited, 2013 (30) STR 451 (Del.). This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2026 at 11:04:20 4. Learned counsel for the appellant contends that the challenge in these appeals does not pertain to valuation or rate of duty but to the issue of limitation. 5. The contention raised by learned counsel for the appellant is no longer res integra and has been dealt with by the Division Bench of this Court in Commissioner of Service Tax, Delhi (supra) wherein it was held that in the eventuality of the impugned order dealing with the question of valuation apart from the question of limitation, the appeal would not be maintainable before this Court under Section 35G of the Central Excise Act, 1944. 6. Another aspect to be considered is that the issue of valuation is already before the Supreme Court in respect of the impugned order passed by the CESTAT. 7. Since the issue of valuation is involved, the appeal is not maintainable under Section 130 of the Act. 8. The appeals are dismissed. 9. All pending applications are also disposed. 10. Needless to say that the appellants shall be at liberty to avail remedies in accordance with law. AVNEESH JHINGAN, J SHAIL JAIN, J SEPTEMBER 21, 2026 Ch This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 24/09/2026 at 11:04:20