COMMISSIONER OF CUSTOMS (AIR), CHENNAI-VII COMMISSIONERATE vs M/S COMPUAGE INFOCOM LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 21st March, 2025 CUSAA 56/2025 & CM APPLs. 16529/2025 & 16530/2025 COMMISSIONER OF CUSTOMS (AIR), CHENNAI-VII COMMISSIONERATE .....Appellant Through: Mr. Akshay Amritanshu, Senior Standing Counsel CBIC with Ms Drishti Saraf, and Ms Pragya Upadhyay, Advs. versus M/S COMPUAGE INFOCOM LTD. .....Respondent Through: None. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present appeal has been filed by the Appellant- Commissioner of Customs (Air), Chennai-VII Commissionerate under Section 130A of the Customs Act, 1962 read with Section 174 of the CGST Act, 2017 challenging the impugned order in Customs Appeal No. 51824/ 2021 dated 22th August, 2024 passed by Customs, Excise & Service Tax Appellate Tribunal (hereinafter ‘CESTAT’), New Delhi. 3. The said impugned order passed by the CESTAT upheld the Order-in- Original bearing no. 08/VKP(08) ADG (ADJ)/DRI/N.D/2019-20 passed by Directorate of Revenue Intelligence (hereinafter ‘DRI’). 4. The short issue that arises in the present petition is in respect of the interpretation of the word