$~68 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9222/2025& CM APPL. 57061/2025 M/S DS CARGO AGENCY .....Petitioner Through: Mr. Divesh, Adv. versus UNION OF INDIA AND ORS. .....Respondent Through: Mr. Vishal Chadha, Senior Standing Counsel for CGST along with Mr. Chandan Kumar, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN O R D E R % 10.09.2025 1. This hearing has been done through hybrid mode. CM APPL. 57061/2025 in W.P.(C) 9222/2025 2. The present application has been filed by the Petitioner under Section 151 of the Code of Civil Procedure, 1908, seeking extension of the limitation period for filing appeal against the impugned order dated 5th March, 2025, passed by the Commissioner of Customs (Appeal), New Customs House, Near IGI Airport, New Delhi (hereinafter ‘impugned order’). As per the order dated 7th July, 2025 passed by this Court, one month’s time was given to file the appeal. The operative portion of the said order reads as under: “7. The order in question has been passed by the Adjudicating Authority and in terms of Section 128 of the Customs Act, 1962 the same is appealable to the Commissioner (Appeals). The difficulty that the Petitioner’s Counsel expresses is that the Petitioner would have to file a pre-deposit amount under Section 129E of the Customs Act, 1962 to the tune of 7.5 % of the total penalties which have been imposed on the This is a digitally signed order. 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 15/09/2025 at 12:25:04 Petitioner as also its proprietor. 8. It is the settled position in law that a sole proprietary concern does not have any distinct identity from the sole proprietor. Accordingly, in the present case, the Petitioner is permitted to file an appeal before the Commissioner (Appeals) under Section 128 of the Customs Act, 1962. The sole proprietor is also permitted to file an appeal to the Commissioner appeals. However, the pre-deposit of 7.5 % would be only in respect of Rs. 60,00,000/- which is the amount, imposed as penalty, upon the sole proprietor of the Petitioner concern. 9. Ld. Counsel for the Petitioner also submits that the limitation period to file the appeal against the impugned order has expired on 05th June, 2025. The present writ petition was filed on 30th May, 2025 before this Court. 10. In view thereof, the Petitioners, Mr. Diva Kant Jha and M/s DS Cargo Agency are granted a period of one month to file their respective appeals against the impugned order. If the appeals are filed within one month, along with the pre-deposit as directed above, the same shall not be dismissed on the ground of limitation. The appeals shall be adjudicated on merits.” 3. Ld. Counsel for the Petitioner submits that he needs 3 to 4 more working days to file the appeal. 4. Ld. Counsel for the Respondent submits that the sufficient time has already been granted in this matter. 5. For the reasons stated in the application, considering that the limitation has expired long back, let the appeal be filed now by 25th September, 2025. If the same is filed within the said time, it shall not be dismissed on the ground of limitation. No further extension for filing the appeal shall be granted in this matter. This is a digitally signed order. 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 15/09/2025 at 12:25:04 6. Application is disposed of in these terms. PRATHIBA M. SINGH, J. SHAIL JAIN, J. SEPTEMBER 10, 2025 Rahul/Sm This is a digitally signed order. 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 15/09/2025 at 12:25:04