IN THE DELHI HIGH COURT

S. RAVINDRA BHAT & NAJMI WAZIRI, JJ.

Kunal Travels (Cargo) v. Commr. of Customs

CUSAA Nos. 1 & 12 of 2016

27 March, 2017

Appellant by: Amarjeet Singh

Respondent by: Sanjeev Narula, Senior Standing Counsel with Abhishek Ghai

Ashiana Cargo Services v. Commissioner of Customs (2014) 25 GSTR 625 (Delhi)--Relied on.

Cases referred to :

Arvind C. Bhagat v. Commissioner of Customs (2000) 122 ELT 678 (Mad)

Ashiana Cargo Services v. Commissioner of Customs (2014) 25 GSTR 625 (Delhi)

Commissioner of Customs v. Worldwide Cargo Movers (2010) 253 ELT 190 (Bom)