# COMMISSIONER OF CUSTOMS (AIR), CHENNAI-VII COMMISSIONERATE vs MS REDINGTON (INDIA) LIMITED

Court: Delhi High Court
Date: 2025-01-13
Citation: CUSAA-44/2024 2025:DHC:119-DB
Petitioner: COMMISSIONER OF CUSTOMS (AIR), CHENNAI-VII COMMISSIONERATE
Respondent: MS REDINGTON (INDIA) LIMITED

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/SKS13012025CUSAA442024_133129.pdf)

## Judgment text (excerpt)

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment delivered on: 13.01.2025 CUSAA 44/2024 COMMISSIONER OF CUSTOMS (AIR) CHENNAI-VII COMMISSIONERATE .....Appellant Through: Mr Akshay Amritanshu, Senior Standing Counsel with Mr Samyak Jain, Ms Drishti Safar and Ms Pragya Upadhyay, Advocates. versus M/S REDINGTON (INDIA) LIMITED .....Respondent Through: Mr Alok Agarwal and Mr Prachit Mahajan, Advocates. CORAM HON’BLE THE ACTING CHIEF JUSTICE HON’BLE MS. JUSTICE SWARANA KANTA SHARMA JUDGMENT SWARANA KANTA SHARMA, J. INTRODUCTION 1. The Revenue has preferred the present appeal under Section 130A of the Customs Act, 1962 [hereafter „the Act‟] read with Section 174 of the Central Goods and Services Tax Act, 2017, impugning the order dated 30.10.2023 [hereafter „the impugned order‟] passed by the learned Customs, Excise, and Service Tax Appellate Tribunal, Principal Bench, New Delhi [hereafter „the learned CESTAT‟], by way of which the appeal filed by the Revenue (Customs Appeal No. 51823 of 2021) was dismissed. 2. The principal controversy in the present case was captured by this Court in order dated 09.05.2024, while framing the question of law, which is set out below: Whether the word

https://niyam.ai/judgements/high-court/2025/january/commissioner-of-customs-air-chennai-vii-commissionerate-vs-ms-redington-india-limited