DELHI HIGH COURT ISSUES JUDGEMENT ON UMESH KUMAR V/S PR COMMISSIONER OF CUSTOMS NEW DELHI

NEW DELHI, May 7 -- Delhi High Court issued the following judgment on April 7:

1. This hearing has been done through hybrid mode.

2. The present appeal has been filed by the Appellant - Mr. Umesh Kumar under Section 130 of the Customs Act, 1962, challenging the Final Order No. FO/C/A/55489/2024- CU(DB) dated 8th April, 2024 (hereinafter, the Impugned Order) passed by the Customs, Excise & Service Tax Appellate Tribunal (hereinafter, CESTAT).

3. The impugned order is a common order passed in two Customs Appeals before the CESTAT being C/51578/2018 titled Umesh Kumar v. Principal Commissioner of Customs, New Delhi and C/51595/2016 titled Rajat Arora v. Principal Commissioner of Customs, New Delhi.

4. The origin of this case goes back to w...