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Handling of cargo in Customs area will always be responsibility of the Custodian

Bimal Jain 23 Sep 2021 3,576 Views 1 comment Print
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Custom Duty |
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Judiciary

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Case Law Details

Case Name : Delhi International Airports Pvt. Ltd. Vs Commissioner Of Customs (Appeals) (CESTAT Delhi)
Related Assessment Year :
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Delhi International Airports Pvt.Ltd. Vs Commissioner Of Customs (Appeals) (CESTAT Delhi)

 Delhi International Airports Pvt. Ltd (Appellant) has filed the current appeal being aggrieved against Order-in Appeal dated June 19, 2019 (’OIA’) in which the penalty was imposed on the Appellant for the removal of consignment as heavy as 700 Kgs from the Customs Area without filing the Bill of Entry for the same.

Factually, a consignment consisting of one pack

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