CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I CUSTOMS APPEAL No. 58496 of 2013 (Arising out of Order-in-Original No. 09/2013 dated 31.03.2013 passed by the Commissioner of Customs, ICD, Tughlakabad, New Delhi)

M/s Committed Logistics Pvt. Ltd. .…Appellan Vikas Chaudhary, M/s Committed Logistics Pvt. Ltd.

A-13, Okhla industrial Area, Phase-I New Delhi- 20 Versus Commissioner of Customs, .…Respondent ICD, Tughalkabad New Delhi AND CUSTOMS APPEAL No. 58497 of 2013 (Arising out of Order-in-Original No. 09/2013 dated 31.03.2013 passed by the Commissioner of Customs, ICD, Tughlakabad, New Delhi)

Vikas Chaudhary .…Appellant Vikas Chaudhary, M/s Committed Logistics Pvt. Ltd.

A-13, Okhla industrial Area, Phase-I New Delhi- 20 Versus Commissioner of Customs, .…Respondent ICD, Tughalkabad New Delhi APPEARANCE Shri Prashant Shrivastava, advocate for the appellant Shri Mukesh Kumar Shukla, authorised representative of the department CORAM :

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

Date of Hearing : 06.01.2026 Date of Decision : 12.02.2026 FINAL ORDER NO’s. 50261-50262/2026 JUSTICE DILIP GUPTA :

Customs Appeal No. 58496 of 2013 has filed by M/s Committed Logistics Pvt. Ltd.¹ to assail that portion of the order

1. the appellant dated 31.03.2013 passed by the Commissioner ICD, TKD, New Delhi2 that imposes a penalty of Rs. 25 lakhs on the appellant under section 112(a)(i) of the Customs Act, 1962³ on account of acts of omission and commission to the extent of providing delivery orders in respect of 26 containers to a person who was not the person to whom cargo was destined. It has been held that the appellant was the nominated delivery agent of M/s Glory Express Logistics Co. Ltd. of China which on inquiries was found to be non-existent.

2. Customs Appeal No. 58497 of 2013 has been filed by Vikas Chaudhary, who is the Director of the appellant, for assailing that portion of the order dated 31.03.2013 passed by the Commissioner that imposes a penalty of Rs. 25 lakhs on Vikas Chaudhary under section 112(a)(i) of the Customs Act on account of acts of omission and commission to the extent of providing delivery orders in respect of 26 containers to a person who was not the person to whom the cargo was destined. It has been held that the appellant was the nominated delivery agent of M/s Glory Express Logistics Co. Ltd. of China which on inquiries was found to be non-existent.

3. It would be useful to first examine the relevant portion of the show cause notice that relates to the allegations made against the appellant and paragraph numbers 78 and 79 of the show cause notice are reproduced below:

“78. Shri Vikas Chaudhary of M/s Committed Logistics in his statements admitted that he was providing delivery orders to Shri Lokesh Garg in his various fictitious firms on behalf of his foreign agents for whom he was appointed as nominated agent in India. Shri Vikas

2. the Commissioner

3. the Customs Act Chaudhary without taking sufficient documents and without knowing the real identity of the person to whom he was giving delivery orders and thus abetted in the smuggling of goods of foreign origin by Shri Lokesh Garg and others as discussed above. Further, Shri Vikas Chaudhary in his statement was recorded under Section 108 of the Customs Act, 1962 promised to give the details of payments received from his counterpart to establish that his company was working as nominated delivery agents for such foreign agents. He neither produced details of payments/reimbursement from his Chinese counterparts nor produced any documentary evidence which justifies that he was bonafide nominated agent to issue delivery orders. Thus, his nexus/ abetment in the act of smuggling by Sh. Lokesh Garg cannot be ruled out and as such he/ his company is liable to penal action 112 of the Customs Act, 1962.

79. Further Sh. Vikas Chaudhary gave names of the following firms for whom he was the nominated delivery