The Appellate Tribunal dismissed an appeal filed by a customs broker challenging a penalty order. The court held that an appeal lies only against orders under regulations 16 or 17, not penalty under regulation 18, rendering the appeal not maintainable.
Appeal dismissed as not maintainable.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH- COURT NO. I
Customs Appeal No. 50623 of 2025
(Arising out of Order-in-Original No. 08/VPS/POLICY/2025 dated 07.02.2025 passed by the Commissioner of Customs (Airport & General), New Custom House, New Delhi.)
M/s Rajiv Kumar Gaur .…Appellant
D-13, Plot No. 29, Sector-8, Rohini, New Delhi-110085,
Versus
Commissioner of Customs (Airport & .…Respondent General),
New Custom House, Near I.G.I Airport, New Delhi-110037
APPEARANCE:
Dr. B.L. Garg and Mr. Ansh, Advocates for the Appellant Shri Srimali Sadashiv, Authorised Representative of the Department
CORAM:
HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)
DATE OF HEARING/ DECISION: March 16, 2026
FINAL ORDER NO. 50372/2026
JUSTICE DILIP GUPTA
The appellant is a customs broker who is agreived by the order dated 07.02.2025 passed by the Commissioner of Customs (Airport & General) imposing penalty of Rs. 50,000/- under regulations 18 & 17 of the Customs Brokers Licensing Regulation 20181 . The order, however, refrains from revoking the Customs Broker License or forfeiting the security deposit furnished by the appellant.
1 2018 Regulations
2 C/50623/2025
Srimali Sadashiv, learned authorized representative appearing for the department has raised a preliminary objection that an appeal to this Tribunal will not lie under regulation 19 of the 2018 Regulations against an order imposing penalty regulation 18 of the 2018 Regulations.
(Order dictated in the Open Court)
(JUSTICE DILIP GUPTA) PRESIDENT
(P.V. SUBBA RAO) MEMBER (TECHNICAL)
Shenaj
2 issues framed by the court
Whether an appeal lies under regulation 19 of the Customs Brokers Licensing (Regulations), 2018 against an order imposing penalty under regulation 18 of the same.
Whether a reference to regulation 17 in the impugned order implies penalty imposed under regulation 17.
2 provisions across 1 enactments
M/s Rajiv Kumar Gaur
Commissioner of Customs (Airport & General)
Dilip Gupta
P.V. Subba Rao
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
