CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH - COURT NO. 1 CUSTOMS APPEAL NO. 51608 OF 2025 (Arising our of Order-in-Original No. 74/VPS/POLICY/2024 dated 31.12.2024 passed by the Commissioner of Customs (Airport & General), New Delhi)

Sadagati Clearing Services Pvt Ltd ...… Appellant A-13, Okhla Industrial Area, Phase I, New Delhi-110020 Versus Commissioner of Customs (Airport ...… Respondent & General)- New Delhi New Customs House, Near IGI Airport, New Delhi-110037 APPEARANCE Shri Devesh Tripathi and Shri Shivendu Sharma, advocates for the appellant Shri K.K. Bashisht, authorized representative of the department CORUM:

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

Date of hearing/decision: April 10, 2026 FINAL ORDER NO. 50781/2026 JUSTICE DILIP GUPTA:

Sadagati Clearing Services Pvt Ltd¹ has filed this appeal to assail the order dated 31.12.2024 passed by the Commissioner of Customs (Airport & General)² by which the Customs Brokers’ License of the appellant has been revoked; the whole amount of security deposit has been forfeited and penalty of Rs. 50,000/- has been imposed on the appellant.

2. The aforesaid ord