MAGGIE MARKETING PRIVATE LIMITED vs COMMISSIONER OF CUSTOMS (EXPORT) & ANR.

Judgment text excerpt

$~7 & 8 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 25th March, 2025 + CUSAA 53/2025 & CM APPL. 15584/2025 MAGGIE MARKETING PRIVATE LIMITED .....Appellant Through: Mr. Sandeep Chilana, Mr. Priyojeet Chatterjee, Ms. Anjali Jain, Ms. Akriti Sinha and Mr. Snehil Sharma, Advocates (Mob. 9985301935). versus COMMISSIONER OF CUSTOMS (EXPORT) & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Subham Kr., Advocates. 8 AND + CUSAA 54/2025 & CM APPL. 15757/2025 SIDHARTH SHARMA .....Appellant Through: Mr. Sandeep Chilana, Mr. Priyojeet Chatterjee, Ms. Anjali Jain, Ms. Akriti Sinha and Mr. Snehil Sharma, Advocates (Mob. 9985301935). versus COMMISSIONER OF CUSTOMS (EXPORT) & ANR. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Subham Kr., Advocates. 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 two appeals have been filed by the Appellants under Section 130 of the Customs Act, 1962, challenging the impugned Order-in- Signature Not Verified CUSAA 53/2025 & 54/2025 Page 1 of 7 Signed By:DHIRENDER KUMAR Signing Date:28.03.2025 17:10:15 Appeal passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter “CESTAT”) dated 21st August, 2024. The Appellant- Siddarth Sharma in CUSAA 54/2025 is a director of the Appellant Company - M/s. Maggie Marketing Private Limited in CUSAA 53/2025 (hereinafter “Appellant Company”). 3. The brief background of the case is that certain goods were imported by the Appellant Company in the year 2017 via various bills of entry. The said goods were seized by the Department on 24 th April, 2017 under Section 110 of the Customs Act, 1962 (hereinafter “the Act”) on