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Commissioner Of Customs (Airport And ... vs Freight Logistics on 20 August, 2024

Author: Yashwant Varma

Bench: Yashwant Varma

                             $~247
                             *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                             +     CUSAA 68/2024
                                   COMMISSIONER OF CUSTOMS (AIRPORT AND
                                   GENERAL)                          .....Appellant
                                                 Through: Ms. Anushree Narayan, Adv.

                                                                            versus

                                       FREIGHT LOGISTICS                                                        .....Respondent
                                                    Through:                                         Dr. Prabhat Kumar and Mr.
                                                                                                     Karan Kanwal, Advs.
                                 CORAM:
                                 HON'BLE MR. JUSTICE YASHWANT VARMA
                                 HON'BLE MR. JUSTICE RAVINDER DUDEJA
                                                 ORDER

% 20.08.2024 CM APPL. 47259/2024(Ex.) Allowed, subject to all just exceptions.

This application stands disposed of.

1. Notice. Since the respondent is duly represented by learned counsel, no further steps need be taken.

2. Having heard learned counsel appearing for the appellant, we find that the appeal would merit further consideration. We take note of the undisputed facts which stand reflected in Para 12 of the order impugned before us and from which we gather that M/s Ala Food Stuff Pvt. Ltd. had disavowed the export consignment itself.

3. Although the Customs, Excise and Service Tax Appellate Tribunal ["CESTAT"] has ultimately upheld the findings returned against the employees of the Custom House Agent ["CHA"], there, prima facie, appears to have been an abject failure on the part of the CHA to verify the consignment as well as the authorisation which was required. Matter requires consideration.

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 21/08/2024 at 23:47:49

4. We accordingly admit the instant appeal on the following question of law:-

A. Whether the Tribunal passed the order without considering the contents of the facts and merits of the case and not appreciating Rule 13(12) of Customs Brokers Licensing Regulations, 2018 ["CBLR, 2018"]? B. Whether the Tribunal passed the order without considering the contents of the facts and merits of the case and not appreciating Rule 14 of CBLR, 2018?

5. List again on 07.11.2024.

YASHWANT VARMA, J RAVINDER DUDEJA, J AUGUST 20, 2024/neha 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 21/08/2024 at 23:47:49