Commissioner Of Customs v. M/S Dsv Coload Clearance Pvt. Ltd

$~3 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CUSAA 175/2025 & CM APPL. 77619/2025 COMMISSIONER OF CUSTOMS .....Appellant Through:

Mr. Vijay Joshi, Sr. Standing Counsel (CBIC).

versus M/S DSV COLOAD CLEARANCE PVT. LTD .....Respondent Through:

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 04.05.2026 1.

We are bound by the views expressed by the Division Bench of this Court in CUSAA 233/2019 dated 21st September, 2022, titled as "Commissioner of Customs (General) V. D. S. Cargo Agency" so also the other similar judgments.

2.

That being so, the appeal at the behest of the appellant is rightly held to be not tenable.

3.

As such, the appeal stands disposed of.

4.

However, we make it clear that, in case the revenue succeeds before the Apex Court in Commissioner of Customs (General) v. Falcon India (SLP Diary No. 15148/2019), the fate of the respondent shall be governed by the decision of the Apex Court in the said case, and the respondent shall be at liberty to approach this Court again, if so required. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/05/2026 at 12:26:14

5.

With above observations and liberty, we dispose of the present appeal. 6.

Pending applications, if any, also stand disposed of. 7.

Order be uploaded on the website of this Court. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MAY 4, 2026-sk/sky The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/05/2026 at 12:26:14