Commissioner of Customs (Airport And General) Vs Primus Logistics Pvt. Ltd. (Delhi High Court)
The present document details the judgment/order of the Delhi High Court concerning an appeal filed by the Commissioner of Customs (Airport & General), New Delhi, against the final order of the Customs Excise and Service Tax Appellate Tribunal (CESTAT), dated August 6, 2024, in Customs Appeal No. 50306/2024.
Background of the Case
The appeal challenges the CESTAT’s order, which had set aside the Order-in-Original (OIO) dated January 29, 2024, issued by the Office of the Commissioner of Customs (Airport and General).
The OIO had resulted in the revocation of the Customs Broker (CB) License of the Respondent, M/s Primus Logistics Pvt. Ltd. (License No. R-75/DEL/CUS/2016, valid up to 14.09.2026), along with the imposition of a penalty. Specifically, the OIO, issued in exercise of powers under Regulation 14 & 18 read with Regulation 17(7) of the Customs Brokers Licensing Regulations (CBLR), 2018, included the following directives:
1. Revocation of the CB License of M/s Primus Logistics Pvt Ltd.
2. Direction to immediately surrender the Original CB License along with all ‘F/G/H’ Cards issued thereunder.
3. Order for forfeiture of the whole amount of security deposit furnished by them.
