COMMISSIONER OF CUSTOMS (AIRPORT AND GENERAL) vs M/S JAISWAL IMPORT CARGO SERVICES LTD

Judgment text excerpt

$~70 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 28th August, 2025 + CUSAA 111/2025 & CM APPL. 53964/2025 COMMISSIONER OF CUSTOMS (AIRPORT AND GENERAL) .....Appellant Through: Mr. Aakarsh Srivastava, SSC with Mr. Anand Pandey, Adv. versus M/S JAISWAL IMPORT CARGO SERVICES LTD .....Respondent Through: Mr. Piyush Kumar, Ms. Shikha Sapra & Ms. Reena Rawat, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh J. 1. This hearing has been done through hybrid mode. 2. The present appeal has been filed under Section 130 of the Customs Act, 1962, inter alia, challenging the Final order dated 2nd January, 2025 passed in Customs Appeal No. 50251/2024 (hereinafter “impugned order”) by the Customs, Excise, Service Tax Appellant Tribunal (hereinafter “CESTAT”). Vide the impugned order, the CESTAT has set aside the Order- in-Original dated 23rd February, 2024. 3. Vide the said Order-in-Original, the customs brokers license (hereinafter “the subject license”) of Respondent - M/s Jaiswal Import Cargo Services Ltd., was suspended due to non-compliance of the Customs Brokers Licensing Regulations, 2018 (hereinafter “CBLR 2018”). The operative Signature Not Verified Digitally Signed By:RAHUL CUSAA 111/2025 Page 1 of 10 Signing Date:02.09.2025 11:25:37 portion of the Order-in-Original dated 23rd February, 2024 is extracted herein below: “ORDER In exercise of powers conferred in terms of Regulation 14 & 18 read with Regulation 17(7) of CBLR, 2018, (i) I hereby revoke the CB Licence No.R- 81/DEL/CUS/2006 of M/s Jaiswal Import Cargo Services Ltd (PAN: AACCJ5444N); (ii) I direct the CB to immediately surrender the Original CB License No. R-81/DEL/CUS/2006 along with all ‘F/G/H’ Cards in original issued there under; (iii) I order for forfeiture of