Shri Sai Logistics vs Commissioner, Customs ... on 2 January, 2025
18. The Delhi High Court, thereafter, took notice of the earlier
judgments rendered in (i) Overseas Air Cargo Services vs.
Commissioner of Customs3; (ii) Impexnet Logistics vs.
Commissioner of Customs (General)4; (iii) Santon Shipping
Services vs. Commissioner of Customs5; (iv) Harjeet Singh Johar
vs. Commissioner of Customs6 and observed as follows: