ANUJ JAIN vs PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 13th August, 2025 W.P.(C) 13787/2022 ANUJ JAIN .....Petitioner Through: Ms. Shikha Sapra, Ms. Reena Rawat & Mr. Shivansh Sharma, Advs versus PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent Through: Ms. Anushree Narain, SSC and Mr. Naman Choula, Adv (9625077466) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner challenging the Order-in-Original dated 24th April, 2020 (hereinafter, ‘the impugned order’) passed by the Office of the Principal Commissioner of Customs (Import), Tughlakabad, New Delhi. 3. The background of the case giving rise to the present petition is that there were two consignments which were imported in containers bearing no. TGHU 9546915 and OOLU 8433339. The first container was confiscated by the Customs Officials and it was revealed during inspection that there were cigarettes which were imported in the said container, but the declaration of the goods pertained to induction cookers. 4. The said container also was declared as induction cookers and was cleared t