SUSHIL SHARMA vs COMMISSIONER OF CUSTOMS [EXPORT]

$~28 & 29 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 06th October, 2025 CUSAA 81/2019& CM APPL. 7106/2019 SUSHIL SHARMA .....Appellant Through: Mr. Bharat Bhushan, Ms. Nidhi Gupta & Mr. Anunay Mishra, Advs. versus COMMISSIONER OF CUSTOMS [EXPORT] .....Respondent Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Mr. Jai Ahuja, Mr. Sanidhya Sharma, Mr. Akshya Saxena & Ms. Shivali Saxena, Advs. 29 WITH CUSAA 83/2019 & CM APPL. 7737/2019 SHEKHAR .....Appellant Through: Mr. Bharat Bhushan, Ms. Nidhi Gupta & Mr. Anunay Mishra, Advs. versus COMMISSIONER OF CUSTOMS [EXPORT] .....Respondent Through: Mr. Harpreet Singh, SSC with Ms. Suhani Mathur, Mr. Jai Ahuja, Mr. Sanidhya Sharma, Mr. Akshya Saxena & Ms. Shivali Saxena, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present appeals have been filed under Section 130 of the Customs 3. The brief background of these appeals is that one M/s. Digital Exports had imported a consignment vide bill of entry No. 8358278. The same was inspected on 30th October, 2012 and the said bill of entry was filed by the Customs House Cleari