M/S DART AIR SERVICES PVT. LTD vs COMMISSIONER OF CUSTOMS (AIRPORT AND GENERAL)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 25th September, 2025 W.P.(C) 7116/2019 M/S DART AIR SERVICES PVT. LTD .....Petitioner Through: Mr. Biraja Mahapatra & Mr. Nalin Hingorani, Advs. versus COMMISSIONER OF CUSTOMS (AIRPORT AND GENERAL) .....Respondent Through: Mr. Vijay Joshi, SSC with Mr. Kuldeep Singh, Adv. 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 petition has been filed by M/s Dart Air Services Pvt. Ltd. challenging the order dated 29th August, 2019 arising from proceedings under the Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 (hereinafter, ‘the Regulations, 2010’). The petition challenges the disagreement note dated 31st May, 2019 (hereinafter, ‘the disagreement note’), issued by the office of the Commissioner of Customs (Airport & General), New Custom House, New Delhi. 3. The case of the Petitioner is that it is in the business of providing courier services and is a registered company under the said Regulations, 2010. On 28th December, 2018, an incident was reported for the purpose of verification in 4. The Sp