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Documents citing Kunal Travels (Cargo) vs Commissioner Of Customs (Import & ... on 27 March, 2017

Horizon Cleford P Ltd vs Commissioner Of Customs-Mumbai - ... on 2 June, 2025

10.5 Further, we also find that the Hon'ble High Court of Delhi has held in the case of Kunal Travels (Cargo) Vs. Commissioner of Customs (I&G), IGI Airport, New Delhi reported in 2017 (354) E.L.T. 447 (Del.), the appellants CB is not an officer of Customs who would have an expertise to identify mis- declaration of goods. The relevant portion of the said judgement is extracted below:
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 0 - Full Document

D S Cargo Agency vs Commissioner Of Customs on 25 September, 2023

In the opinion of this Court in view of the judgment of Kunal Travels (supra), the said inaction of the Appellant cannot justify the imposition of the maximum punishment of revocation of the license. There is no finding against the Appellant that he in any manner connived with the importer firms or abetted the said firms in their wrongful actions in diverting the goods to the domestic market without payment of customs duty, which led to the loss to the revenue. There is no finding that the Appellant earned extra commission for the assignment for clearance of imported goods from the Customs Station or has partaken in the illegitimate gains made by the importer firms.
Delhi High Court Cites 15 - Cited by 0 - M P Arora - Full Document
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