Commissioner of Customs Vs Kunal Travel CARGO (Delhi High Court)
Writ of Customs Department not entertained due to negligible quantum of drawback and penalty
Delhi High Court didn’t entertained the appeal filed by the Customs Department since the quantum of alleged wrongly availed drawback and penalty there on was too negligible. Accordingly, writ disposed of.
Facts- The present appeal has been filed under Section 130 of the Customs Act challenging the impugned order dated 18thSeptember, 2024 passed by the Central Excise, Service Tax Appellate Tribunal. The said proceeding arises out of Show Cause Notice dated 24thMay, 2023 that was issued to the Respondent-M/s Kunal Travels (Cargo). The allegation in the SCN was that certain goods were mis-declared and hence a penalty was imposed in the Order-in-Original.
Conclusion- Held that the Court would have been inclined to entertain this appeal only on the ground of the impugned order lacking any discussion on merits. However, considering the total amount alleged to have been wrongly availed by the Respondent by way of drawback is only Rs. 57,201/-; and (ii) the penalty is imposed in the Order-in-Original is Rs.50,000/-, while the Respondent may have committed violations in principle, having regard to the negligible quantum involved, the Court is not inclined to entertain the present appeal.
