SUSHIL SHARMA vs COMMISSIONER OF CUSTOMS [EXPORT]

Judgment text excerpt

$~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 Signature Not Verified Signed By:SUNITA CUSAA 81/2019 and connected matter Page 1 of 11 KUMARI Signing Date:09.10.2025 18:51:25 Act, 1962, inter alia, challenging the impugned final orders passed by Customs, Excise and Service Tax Appellate Tribunal (hereinafter, ‘CESTAT’) dated 10th July, 2018 by which penalties of Rs.10 lakhs have been imposed upon the Appellants- Sh. Shekhar and Sh. Shushil Kumar Sharma. 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 Clearing Agent - M/s Dilip Kumar Thakur on behalf of the importer. The inspection of the consignment revealed that cigarettes of foreign origin were concealed in the declared cargo of mattres