CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH-COURT NO. 1 CUSTOMS APPEAL NO. 51134 OF 2025 [Arising out of Order in Original No. 82/ZR/Policy/2023 dated 03.11.2023 passed by the Pr. Commissioner of Customs (Airport &

General), New Delhi]

M/S GLOBAL LINKS …..APPELLANT B-36, Sarita Vihar, New Delhi-110076 Vs.

PRINCIPAL COMMISSIONER OF …..RESPONDENT CUSTOMS (AIRPORT & GENERAL)-NEW DELHI 110037 Appearance:

Shri Prabhat Kumar and Shri Karan Kanwal, Advocates for the Appellant Shri Girijesh Kumar, Authorised Representative for the Respondent CORAM:

HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MR. P.V.SUBBA RAO, MEMBER ( TECHNICAL )

FINAL ORDER NO. 50058 /2026 DATE OF HEARING : 17/10/2025 DATE OF DECISION : 14/01/2026 P.V. SUBBA RAO

1. M/s Global Links, New Delhi¹ filed this appeal to assail the order dated 03.11.2023 passed by the Principal Commissioner (Airport & General) revoking its customs broker licence and imposing a penalty of Rs. 50,000/- and forfeiting the entire amount of security deposit under Regulations 14 and 18 read with Regulations 17(7) of the Customs Broker Licencing

1 Appellant

Regulations, 2018² by the Commissioner of Customs (Airport & Gener