COMMISSIONER OF CUSTOMS EXPORT vs RAVINDRA KUMAR

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 18th September, 2025 CUSAA 114/2025 & CM APPL. 49742/2025, CM APPL. 49743/2025 COMMISSIONER OF CUSTOMS EXPORT .....Appellant Through: Mr. Satish Aggarwala, SSC versus RAVINDRA KUMAR .....Respondent Through: Mr. Navneet Panwar, Adv CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present appeal, filed by the Customs Department under Section 130A of the Customs Act, 1962, arises out of the impugned judgment dated 18th October 2024 (hereinafter, ‘impugned judgment’) passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter, ‘CESTAT’) in Customs Appeal No. 50016/2020 titled ‘Commissioner of Customs, ACC Export Commissionerate v. Shri Ravindra Kumar, Proprietor of M/s. Vin Global Logistics’. Vide the impugned judgment, the CESTAT rejected the prayer of the Appellant for imposition of penalty under Section 114AA of the Customs Act, 1962 against the Respondent. 3. This Court has already considered an appeal being CUSAA 108/2025 2025. 4. The present case arises out of a specific intelligence regarding illegal export of ‘Red