SANDEEP SANDHA vs THE JOINT COMMISSIONER OF CUSTOMS (EXPORTS)

Judgment text excerpt

$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 6th February, 2025 + W.P.(C) 161/2025 & CM APPL. 728/2025 SANDEEP SANDHA .....Petitioner Through: Mr. Prem Ranjan Kumar, Adv. versus THE JOINT COMMISSIONER OF CUSTOMS (EXPORTS) .....Respondent Through: Mr. Harpreet Singh, Senior Standing Counsel for the Respondents along with Ms. Suhani Mathur and Mr. Shivang Chawla CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE DHARMESH SHARMA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present writ petition is filed by the Petitioner-Sandeep Sandha under Article 226 of the Constitution of India seeking to set aside the Order in Original No. 92/2024/Prateek Bhatia/JC/Export/ICD/TKD dated 06th December, 2024. 3. The Petitioner submits that, a show cause notice (hereinafter, ‘SCN’) was issued on 22nd October, 2019 in respect of exports made through ICD Tughlakabad, New Delhi as part of a common investigation. However, the Petitioner submits that he had not received the same. He further submits that he became aware of the SCN only upon receiving the personal hearing notice dated 16th October, 2023. The Petitioner submits that he, thereafter, made multiple requests to the Respondent-Department for providing the copies of Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 161/2025 Page 1 of 4 Signing Date:07.02.2025 17:39 the SCN and relied upon documents (hereinafter, ‘RUDs’) which were not heeded to. 4. It is the case of the Petitioner that the Respondent-Department had provided the said SCN and RUDs to the Petitioner only on the personal hearing conducted on 25th September, 2024. 5. The grievance of the Petitioner is that though the SCN is of 2019, a proper personal hearing was conducted only on 25th September, 2024. 6. Further it