2025 (5) TMI 2166 - HC - Customs

Seeking an adjournment as to enable him to place on record certain other orders relating to other Custom House Agents (CHAs) who were similarly placed to the Appellant - HELD THAT - On the last date of hearing i.e. 15th May 2025 the Appellant was directed to produce the said orders passed in respect of the other CHAs. However despite giving accommodation the orders have not been produced. This Court is not inclined to entertain the present appeal considering the factual situation wherein there was gross miss-deceleration and the conduct of the CHA is extremely doubtful. List this matter on 4th July 2025. It is made clear that if no orders are produced on behalf of the Petitioner then the matter would proceed as it is.

Summary

The Delhi High Court, in an appeal under Section 130 of the Customs Act, 1962 filed by M/s Vijender Singh, addressed delay condonation and procedural compliance issues. The Court condoned a 74-day delay in re-filing the appeal (CM APPL. 29337/2025). The appeal challenges the Customs Excise and Service Tax Appellate Tribunal's order dated 4th October 2024, arising from an Order-in-Original dated 25th February 2022.The Appellant sought adjournment to produce orders relating to other Custom House Agents (CHAs) who were allegedly given relief. Despite prior direction to produce such orders, the Appellant failed to do so. The Court noted "gross mis-declaration" and found the CHA's conduct "extremely doubtful," expressing reluctance to entertain the appeal. Nonetheless, the matter was adjourned to 4th July 2025 with a clear directive that failure to produce the said orders would result in proceeding with the appeal as is.