CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CUSTOMS APPEAL NO. 54672 OF 2023 WITH CUSTOMS CROSS NO. 50500 OF 2023 (Arising out of Order in Original No. 03/ZR/Policy/2023 dated 19.01.2023 passed by the Commissioner of Customs (Airport & General), New Delhi) COMMISSIONER OF CUSTOMS-NEW DELHI -

…….APPELLANT AIRPORT AND GENERAL Commissionerate, New Customs House, New Delhi-110037 Vs.

EVERSHINE SHIPPING CUSTOMS C & F …..RESPONDENT B-13, First Floor, Opp. Post Office, Vill-Masoodpur, Vasant Kunj, New Delhi-110070 Appearance:

Present for the Appellant : Shri M.K. Shukla, Authorised Representative Present for the Respondent: None CORAM: HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL)

Final Order No. 50893/2025 DATE OF HEARING/DECISION : 06/06/2025 JUSTICE DILIP GUPTA:

The department has filed this appeal to assail the order dated

19.01.2023 passed by the Commissioner of Customs (Airport & General) refraining from revoking the Customs Broker licence of the respondent and also refraining from forfeiting the security deposit furnished by the respondent and refraining from imposing any penalty on the respondent