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

$~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- 2024. The Appellant- Siddarth Sharma in CUSAA 54/2025 is a director of the Appellant Company - M/s. Maggie Mar