The Delhi High Court has dismissed the appeal filed by M/s Vijender Singh, a Custom House Agent (CHA), against an earlier order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) which found him responsible for gross misdeclaration of imported goods.
The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta refused to interfere with the CESTAT’s findings, observing that the nature of misdeclaration was serious and the conduct of the CHA appeared to be highly questionable.
The case involved a consignment that was falsely declared as “custom made UV and IR radiation heavy cooling properties wave coated brick faced masonry block made of cement.” However, upon inspection, the goods were found to be nothing more than rotten cement bricks.
The appeal was ultimately dismissed after the appellant failed to produce orders in support of his claim that similarly placed CHAs had been granted relief. Despite being granted an opportunity in earlier hearings, no such documents were submitted.
In a notable development during the proceedings, Dr. Ashutosh also sought to withdraw his vakalatnama, stating that the appellant had failed to provide proper instructions. The court accepted the withdrawal and discharged the counsel.
Citing the absence of a substantial question of law and the egregious nature of the misdeclaration, the Court held that there was no merit in the appeal.
Case Details
Case Title: M/S Vijender Singh Versus Commissioner Of Customs
Case No.: CUSAA 81/2025
Date: 04.07.2025
Counsel For Petitioner: Dr. Ashutosh, Advocate
Counsel For Respondent: Harpreet Singh, SSC
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