Commissioner of Customs v. M/S Dsv Coload Clearance Pvt. Ltd.
Case brief
What is this about?
Delhi High Court customs appeal CUSAA 175/2025 (& CM APPL. 77619/2025), Commissioner of Customs appellant v. M/s DSV Coload Clearance Pvt Ltd respondent; order dated 04.05.2026 by Justices Nitin Wasudeo Sambre and Ajay Digpaul; appeal held NOT TENABLE because the Court is bound by the Division Bench decision in CUSAA 233/2019, Commissioner of Customs (General) V. D. S. Cargo Agency (21.09.2022) and other similar judgments; appeal and pending applications disposed of; contingent reservation on Supreme Court decision in Commissioner of Customs (General) v. Falcon India (SLP Diary No. 15148/2019) with liberty to respondent to return to the Court; no merits adjudication; appellant represented by Mr. Vijay Joshi, Sr. Standing Counsel (CBIC).
What did the court decide?
Appeal disposed of as not tenable, without adjudication on merits; pending application CM APPL. 77619/2025 likewise disposed of; respondent reserved the liberty to approach this Court again contingent on the Apex Court's decision in Commissioner of Customs (General) v. Falcon India (SLP Diary No. 15148/2019).