COMMISSIONER OF CUSTOMS (AIRPORT AND GENERAL) vs FLYOVER CARGO PVT. LTD.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 18th March, 2025 CUSAA 50/2025 & CM APPL. 13232/2025 COMMISSIONER OF CUSTOMS (AIRPORT AND GENERAL) .....Appellant Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. versus FLYOVER CARGO PVT. LTD. .....Respondent Through: Mr. Prachit Mahajan, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 13232/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. CUSAA 50/2025 3. The present appeal has been filed by the Appellant-Customs Department under Section 130 of the Customs Act, 1962 challenging the impugned order passed by the Customs, Excise & Service Tax Appellate Tribunal (‘CESTAT’) in Custom Appeal No.55467/2023 dated 24th July, 2023. 4. The brief background is that the Respondent - M/s Flyover Cargo Pvt. Ltd. is a Customs House Agent (‘CHA’) who has been issued a Show Cause Notice dated 6th February, 2023 in respect of export of a consignment which included 500 ml of Triethanolamine. According to the CHA, the said chemical was being exported by its client (‘exporter’) for t