Case details

Court: Delhi High Court · New Delhi
Decided: 21 September 2026
Bench: Shail Jain, Avneesh Jhingan
Case number: CUSAA/67/2026
CNR: DLHC011106382025
Type: Judgment

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CNR: DLHC011106382025, case CUSAA/67/2026 (search it on the eCourts High Court services website (CNR Number tab))

Delhi High Court

CUSAA/67/2026 of PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI Vs VIJAYA GUPTA on 21 September 2026

Cites 0, Cited by 0

& 41 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011106382025 + CUSAA 67/2026, CM APPL. 46552/2026, CM APPL. 46553/2026, CM APPL. 46554/2026 & CM APPL. 46555/2026 PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI .....Appellant Through: Ms. Anushree Narain, SCC, Mr.

$~2 to 8, 40 & 41

IN THE HIGH COURT OF DELHI AT NEW DELHI

CNR No. DLHC011106382025

PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI

.....Appellant

Through:

Ms. Anushree Narain, SCC, Mr.

Apurv Yadav & Mr. Namam Choula,

Advs.

versus

VIJAYA GUPTA

.....Respondent

Through:

Mr. Tushar Jarwal, Mr. Rahul Sateeja

& Ms. Daliya Singh, Advs.

CUSAA 68/2026, CM APPL. 46630/2026, CM APPL. 46631/2026 &

CM APPL. 46632/2026

PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI

.....Appellant

Through:

Ms. Anushree Narain, SCC, Mr.

Apurv Yadav & Mr. Namam Choula,

Advs.

versus

MMTC PAMP INDIA PVT. LTD.

.....Respondent

Through:

Mr. Tushar Jarwal, Mr. Rahul Sateeja

& Ms. Daliya Singh, Advs.

PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI

.....Appellant

Through:

Ms. Anushree Narain, SCC, Mr.

Apurv Yadav & Mr. Namam Choula,

Advs.

versus

NARESH VIJAYVARGIYA

.....Respondent

Through:

Mr. Tushar Jarwal, Mr. Rahul Sateeja

& Ms. Daliya Singh, Advs.

PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI

.....Appellant

Through:

Ms. Anushree Narain, SCC, Mr.

Apurv Yadav & Mr. Namam Choula,

Advs.

versus

RAHUL JAIN

....Respondent

Through:

Mr. Tushar Jarwal, Mr. Rahul Sateeja

& Ms. Daliya Singh, Advs.

CUSAA 82/2026, CM APPL. 50553/2026, CM APPL. 50554/2026 &

CM APPL. 50555/2026

PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI

.....Appellant

Through:

Ms. Anushree Narain, SCC, Mr.

Apurv Yadav & Mr. Namam Choula,

Advs.

versus

ARJUN RAY CHAUDHURI

.....Respondent

Through:

Mr. Tushar Jarwal, Mr. Rahul Sateeja

& Ms. Daliya Singh, Advs.

PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI

.....Appellant

Through:

Ms. Anushree Narain, SCC, Mr.

Apurv Yadav & Mr. Namam Choula,

Advs.

versus

VIKAS SINGH

.....Respondent

Through:

Mr. Tushar Jarwal, Mr. Rahul Sateeja

& Ms. Daliya Singh, Advs.

PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI

.....Appellant

Through:

Ms. Anushree Narain, SCC, Mr.

Apurv Yadav & Mr. Namam Choula,

Advs.

versus

SAMIT GUHA

.....Respondent

Through:

Mr. Tushar Jarwal, Mr. Rahul Sateeja

& Ms. Daliya Singh, Advs.

CUSAA 133/2026, CM APPL. 64578/2026, CM APPL. 64579/2026

& CM APPL. 64580/2026

PRINCIPAL COMMISSIONER OF CUSTOMS, ACC (IMPORT), NEW DELHI

.....Appellant

Through:

Ms. Anushree Narain, SCC, Mr.

Apurv Yadav & Mr. Namam Choula,

Advs.

versus

SANDEEP UNIYAL

.....Respondent

Through:

Mr. Tushar Jarwal, Mr. Rahul Sateeja

& Ms. Daliya Singh, Advs.

CUSAA 134/2026, CM APPL. 64637/2026, CM APPL. 64638/2026

CM APPL. 64639/2026 & CM APPL. 64640/2026

PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT), NEW DELHI

.....Appellant

Through:

Ms. Anushree Narain, SCC, Mr.

Apurv Yadav & Mr. Namam Choula,

Advs.

versus

RAJESH KHOSLA

.....Respondent

Through:

Mr. Tushar Jarwal, Mr. Rahul Sateeja

& Ms. Daliya Singh, Advs.

CORAM:

HON'BLE MR. JUSTICE AVNEESH JHINGAN

HON'BLE MS. JUSTICE SHAIL JAIN

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O R D E R

21.09.2026

1. These appeals are filed under Section 130 of the Customs Act, 1962 (for short ‘the Act’) against the order dated 13.05.2025 (hereinafter ‘impugned order’) passed by the Customs, Excise and Service Tax Appellate Tribunal (for short ‘CESTAT’).

2. For the sake of convenience, the facts are being taken from CUSAA 68/2026.

3. At the outset, learned counsel for the respondent raises a preliminary objection to the maintainability of these appeals. The argument is that in the impugned order apart from other issues the valuation of the goods was also decided by the CESTAT and the respondent is already before the Supreme Court under Section 130E of the Act wherein notice was issued on 14.10.2025. Reliance is upon the decision of this Court in Commissioner of Service Tax, Delhi v. Bharti Airtel Limited, 2013 (30) STR 451 (Del.).

4. Learned counsel for the appellant contends that the challenge in these appeals does not pertain to valuation or rate of duty but to the issue of limitation.

5. The contention raised by learned counsel for the appellant is no longer res integra and has been dealt with by the Division Bench of this Court in Commissioner of Service Tax, Delhi (supra) wherein it was held that in the eventuality of the impugned order dealing with the question of valuation apart from the question of limitation, the appeal would not be maintainable before this Court under Section 35G of the Central Excise Act, 1944.

6. Another aspect to be considered is that the issue of valuation is already before the Supreme Court in respect of the impugned order passed by the CESTAT.

7. Since the issue of valuation is involved, the appeal is not maintainable under Section 130 of the Act.

8. The appeals are dismissed.

9. All pending applications are also disposed.

10. Needless to say that the appellants shall be at liberty to avail remedies in accordance with law.

AVNEESH JHINGAN, J

SHAIL JAIN, J SEPTEMBER 21, 2026 Ch