M/S TECMAX ELECTRONICS vs THE PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 28th August, 2025 CUSAA 121/2025 & CM APPL. 53805/2025 M/S TECMAX ELECTRONICS .....Appellant Through: Ms. Vidushi Shubham & Mr. Mayank Sharma, Advs. (9718900060) versus THE PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent Through: Mr. Shubham Tyagi, SSC, CBIC with Ms. Navruti Ojha, Mr. Rishabh Chauhan & Mr. Harish Saini, Advs. (9650049869) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh J. 1. This hearing has been done through hybrid mode. 2. This is an appeal under Section 130 of the Customs Act, 1962, inter alia, challenging the impugned order dated 7th January, 2025 passed by the Central Excise and Service Tax Appellate Tribunal (hereinafter “CESTAT”) by which the appeal of the Appellant has been rejected on the ground that the pre-deposit has not been made by the Appellant. Factual Background 3. The brief facts of the case are that during the relevant period between 2017 and 2018 the Petitioner had filed seven Bills of Entry for import of LED TVs and three Bills of Entry for import of brass ceramic cartridges. It is stated 4. In respect of the said investigation a Show Cause Notic