COMMISSIONER OF CUSTOMS AIRPORT AND GENERAL vs M S ENTIRE LOGISTICS PVT LTD

Judgment text excerpt

$~7 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 12th March, 2026 + CUSAA 55/2025 & CM APPL. 16510/2025 COMMISSIONER OF CUSTOMS AIRPORT AND GENERAL NEAR IGI AIRPORT NEW DELHI- 110037 EMAIL- [email protected] ....APPELLANT Through: Mr. Amit Garg, Mr. Vikrant Jain and Ms. Ragini Singh, Advs. versus M/S ENTIRE LOGISTICS PVT LTD 207, M.S. CHAMBER, LAXMI NAGAR, NEAR HEERA SWEETS, MAIN VIKAS MARG, NEW DELHI - 110092 .....RESPONDENT Through: Mr. Salil Arora and Ms. Reeva Chugh Arora, Advs. CORAM: HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL) NITIN WASUDEO SAMBRE, J. 1. The challenge in the present appeal preferred under Section 130 of the Customs Act, 1962 is to the final order dated 28th August, 2024 passed by the Customs, Excise and Service Tax Appellate Tribunal (‘CESTAT’) wherein the Order-in-Original dated 14th February, 2024 revoking the Customs Broker License of the respondent came to be quashed and set aside. Signature Not Verified CUSAA 55/2025 Page 1 of 6 Signed By:ANKITA RAI Signing Date:14.03.2026 16:08:58 2. The fact remains that the appeal is maintainable on the issue, only in case if there involves a question of law. 3. That being so, we have called upon learned counsel for the appellant to demonstrate as to the involvement of a substantial question of law in the matter. 4. The learned counsel for the appellant has invited our attention to Customs Brokers Licensing Regulations, 2018, particularly the Regulations 10(a), 10(d), 10(e) and 10(n). According to him, the show cause notice which was issued to the respondent in categorical terms in para 4 refers to the violation of the aforesaid regulation. He would claim that so as to substantiate and put the respondent to notice of such violations, the e