MAYANK GUPTA vs COMMISSIONER OF CUSTOM(EXPORT)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 18th September, 2025 CUSAA 116/2025 & CM APPL. 50639/2025 MAYANK GUPTA .....Appellant Through: Mr. Navneet Panwar, Adv. versus COMMISSIONER OF CUSTOM(EXPORT) .....Respondent Through: Mr. Satish Aggarwala, SSC. 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 Appellant 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. 52761/2019 titled ‘ Shri Mayank Gupta, Director of M/s Sky Barge Freight Pvt. Ltd. v. Commissioner of Customs, (Export). Vide the impugned judgment, the penalty imposed upon the Appellant has been upheld by the CESTAT. 3. The present case arises out of a specific intelligence regarding illegal export of ‘Red Sanders’ which is stated to have been received by the Customs Department. Based on the said intelligence, certain consignments were intercepted which on examination were found to contain ‘Red S