UMESH GULHAR vs PRINCIPAL COMMISSIONER OF CUSTOM (IMPORT)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 18th February, 2025 W.P.(C) 2079/2025 & CM APPL. 9742/2025, CM APPL. 9743/2025 UMESH GULHAR .....Petitioner Through: Ms. Shikha Sapra, Ms. Reena Rawat & Mr. Dhruv Sharma, Advs. (M: 9818055059) versus PRINCIPAL COMMISSIONER OF CUSTOM (IMPORT) .....Respondent Through: Mr. Harpreet Singh, Sr. SC along with Mr. Suhani Mathur & Mr. Jai Ahuja, Advs. (M:9811253531) 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 has been filed by the Petitioner - Umesh Gulhar under Article 226 of the Constitution of India seeking to quash the impugned Order In Original dated 15th January 2024. 3. The Petitioner-Mr. Umesh Gulhar was a Director in a China based company – M/s. Tessuti (HK) Ltd. The said company is said to have exported few consignments consisting of ‘Narrow Woven Fabrics’ between October, 2010 and November, 2010 to an importer company in India being, J.R. International (hereinafter ‘Importer’). Certain bills of entry qua the said consignments were also filed in the this regard. 4. According to the Respondent-Department