CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 1 CUSTOMS APPEAL NO. 50899 OF 2025 [Arising out of Order-in-Original No.12/ZR/POLICY/2024 dated 09.02.2024 passed by the Commissioner of Customs (Airport & General), New Delhi]

M/s. Uniyal Cargo Movers Pvt Ltd Appellant Plot No.52-C, 3^rd Floor, Krishna Complex, Hasanpur, I.P. Extension, New Delhi-110092 Vs.

Commissioner of Customs (Airport &

General), New Delhi Respondent New Customs House, Near IGI Airport, New Delhi-110037 Appearance:

Present for the Appellant: Ms. Reena Rawat, Advocate Present for the Respondent: Shri Girijesh Kumar, Authorised Representative CORAM:

HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

Date of Hearing/Decision: 13/04/2026 Final Order No.50770/2026 JUSTICE DILIP GUPTA This appeal that has been filed by a Custom Broker seeks the quashing of the order dated 09.02.2024 passed by the Commissioner of Customs (Airport and General)¹ by which the Customs Broker’s License of the appellant has been revoked and the whole amount of security

1. the Commissioner deposit furnished by the appellant has been forfeited. The order also imposes a pe