Vogue Logistics Pvt Ltd Vs Commissioner of Customs Airport And General (Delhi High Court)
Summary: The Appellant, M/s Vogue Logistics Pvt. Ltd., is a Customs Broker holding a licence under the Customs Brokers Licensing Regulations, 2018 (CBLR). The appeal under Section 130 of the Customs Act, 1962 challenged the CESTAT Principal Bench, New Delhi Final Order dated 19.03.2026. The CESTAT had set aside the Commissioner’s Order-in-Original and remanded the matter for fresh adjudication so that the Appellant could cross-examine witnesses whose statements had been relied upon.
The underlying investigation commenced on 14.12.2021 against M/s Disha Enterprises concerning an alleged attempt to export diamonds concealed in plastic hot fix. The diamonds, stated to be worth approximately Rs.1.56 crores, were seized on 16.12.2021 under Section 110 of the Customs Act, 1962. Statements of persons connected with the Appellant, including its Directors Shri Moti Khanna and Shri Samir Jha and H-Card holder Shri Pankaj Kumar, stated that the Appellant had no knowledge of the alleged concealment and that export documents were filed on the basis of documents furnished by the exporter. An Offence Report dated 01.07.2022 was followed by Show Cause Notice dated 26.09.2022 proposing revocation of the Customs Broker Licence for alleged violations of Regulations 10(d), 10(e), 10(m), 10(n), 10(q) and 13(12) of the CBLR.
