CUSAA 8/2020 Page 1 of 29

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IN THE HIGH COURT OF DELHI AT NEW DELHI

Judgment reserved on: 23.05.2022

Judgment pronounced on: 28.07.2022

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CUSAA 8/2020 & CM APPLs.34414/2020 & 13447/2021

M/S LEO CARGO SERVICES THROUGH ITS DIRECTOR

SH. SANJEEV MAGGU

..... Appellant

Through : Mr Akhil Krishan Maggu and

Mr Ashish Batra, Advs.

versus

COMMISSIONER OF CUSTOMS, AIRPORT AND GENERAL,

NEW CUSTOM HOUSE, NEW DELHI

..... Respondent

Through : Mr Harpreet Singh, Sr Standing

Counsel with Ms Suhani Mathur

and Mr Jatin Kumar Gaur, Advs.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

[Physical Court Hearing/ Hybrid Hearing (as per request)]

JUDGMENT

TARA VITASTA GANJU, J.:

CM APPL. 13447/2021 [for placing additional document on record] & CM

APPL. 34414/2020 [for placing on record judgment in the context of the

appeal filed on 21.12.2020]

1. No objection to this application has been made by the Respondent and

in any event these are relevant citations in the matter. Hence, these

T