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DELHI HIGH COURT
VIPIN SANGHI, SANJEEV NARULA
Exim Cargo Services – Appellant
Versus
Commissioner of Customs (General) – Respondent


JUDGMENT

Sanjeev Narula, J.(Oral)--The present appeal has been filed under section 130 of the Customs Act, 1962 against the order dated 08.05.2018 in Customs Appeal No. C/50754/2018-CU[DB] and order dated 27.07.2018 in Customs ROM Application No. C/ROM/50603/2018 (in Customs Appeal No. C/50754/2018-CU[DB]), passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, whereby Order-in-original dated 06.02.2018 of the Commissioner of Customs (General), Custom House, New Delhi cancelling Customs House Agency License of the Appellant, has been upheld.

2. It is the case of the Appellant that he is the proprietor of M/s Exim Cargo Services and works as Custom House Agent/Broker and used to facilitate importers in completing the necessary documentation provided by the importers or their nominated persons for clearances of imported goods from customs. During 2015-2016, one importer i.e., M/s Pax Technology Private Limited imported certain Point of Sale and/or Mobile Point of Sale devices (also known as 'POS' and 'MPOS' respectively). The Customs observed some irregularity in respect of clearance of such imports and based upon specific inputs, exa

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