CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH - COURT NO. I Customs Appeal No. 51605 of 2025 (Arising out of Order-in-Original No. 32/VPS/POLICY/2025 dated 28.07.2025 passed by the Commissioner of Customs, (Airport & General), New Custom House, New Delhi)

M/s Exim Cargo Services …… Appellant RZE 450, Street No. 27C, Sadh Nagar-II, Palam Colony, New Delhi-110045 Versus Commissioner of Customs, (Airport & ...... Respondent General), New Custom House, Near IGI Airport, New Delhi-110037 APPEARANCE:

Shri B.L. Garg, Advocate for the appellant Shri Krishna Kant Basist, Authorised Representative for the Department CORAM :

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL DATE OF HEARING/DECISION: January 05, 2026 FINAL ORDER NO. 50053/2026 JUSTICE DILIP GUPTA M/s Exim Cargo Services has filed this appeal for quashing the order dated 28.07.2025 passed by the Commissioner of Customs (Airport and General)¹ by which the Customs Broker License of the appellant has been revoked. The order further forfeits the whole amount of security deposit furnished by the appellant and also imposes a penalty of Rs. 50,000/- on the appellant.

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