Delhi High Court - Orders
Commissioner Of Customs vs M/S Maj Shipping Private Limited on 28 November, 2023
Author: Yashwant Varma
Bench: Yashwant Varma
$~1
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ CUSAA 86/2023 & CM APPL. 60063/2023 (Stay)
COMMISSIONER OF CUSTOMS ..... Appellant
Through: Mr. Satish Kumar, Sr. SC
versus
M/S MAJ SHIPPING PRIVATE LIMITED ..... Respondent
Through: None.
CORAM:
HON'BLE MR. JUSTICE YASHWANT VARMA
HON'BLE MR. JUSTICE RAVINDER DUDEJA
ORDER
% 28.11.2023
1. From a reading of the order passed by the Customs, Excise and Service Tax Appellate Tribunal ["CESTAT"] and from the material which was placed before the Tribunal, we find that one of the principal allegations was that the Custom Broker had made no attempt to verify and match the addresses appearing on the Importer-Exporter Code [IEC] and GSTIN certificates of the exporter.
2. It is in the aforesaid context that we bear in consideration the principles laid down by the Division Bench of the Court in Kunal Travels (Cargo) vs. Commissioner of Customs (Import & General) New Customs House, IGI Airport, New Delhi [2017 SCC OnLine Del 7683] and which was recently followed by us in HLPL Global Logistics Pvt. Ltd. vs. The Commissioner of Customs (ACC Import) New Customs House, New Delhi [CUSAA 327/2018].
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 30/11/2023 at 21:41:54
3. In order to enable Mr. Kumar to address submissions, let the appeal be called again on 14.12.2023.
YASHWANT VARMA, J.
RAVINDER DUDEJA, J.
NOVEMBER 28, 2023/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 30/11/2023 at 21:41:54