# M/S DURGA APPARELS PVT LTD vs COMMISSIONER OF CUSTOMS

Court: Delhi High Court
Date: 2025-05-09
Citation: CUSAA-80/2025 2025:DHC:3529-DB
Petitioner: M/S DURGA APPARELS PVT LTD
Respondent: COMMISSIONER OF CUSTOMS

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS09052025CUSAA802025_111829.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 09th May, 2025 CUSAA 80/2025 & CM APPL. 28264/2025, 28265/2025, 28266/2025, 28267/2025 M/S DURGA APPARELS PVT LTD .....Appellant Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur and Mr. Varun Phore, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Aakarsh Srivastava, SSC with Ms. Anugya Gupta, Advs. 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– M/s Durga Apparels Pvt. Ltd. challenging the Defect Miscellaneous Order No. 50133- 50134/ 2025 dated 10th February, 2025 (hereinafter, ‘the impugned order’) passed by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter, ‘the CESTAT’). 3. Vide the impugned order, the CESTAT has dismissed the appeal filed by the Appellant i.e., Defect Appeal Diary No. 50237 of 2024 on the ground of delay. 4. The brief background of this case is that an investigation was conducted against the Appellant Company and its Directors on the grounds of allegations that certain goods were exported by them which were highly

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