COMMISSIONER OF CUSTOMS vs KUNAL TRAVEL CARGO

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 1st May, 2025 CUSAA 74/2025 & CM APPL. 26226/2025 COMMISSIONER OF CUSTOMS .....Appellant Through: Mr. Harpreet Singh, SSC, CBIC with Ms. Suhani Mathur, Adv. versus KUNAL TRAVEL CARGO .....Respondent Through: None. CORAM: MS. JUSTICE PRATHIBA M. SINGH MR. JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 26226/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. CUSAA 74/2025 3. The present appeal has been filed under Section 130 of the Customs Act challenging the impugned order no. FO/C/A/58740/2024-CU[DB] dated 18th September, 2024(hereinafter ‘impugned order’) passed by the Central Excise, Service Tax Appellate Tribunal (hereinafter ‘CESTAT’). 4. The said proceeding arises out of Show Cause Notice dated 24th May, 2023 (hereinafter ‘SCN’) that was issued to the Respondent-M/s Kunal Travels (Cargo). The allegation in the SCN was that certain goods were mis- declared and hence a penalty was imposed in the Order-in-Original in the following terms: “In exercise of powers conferred in terms of Regulation 14 & 18 read with