M/S DAKSH OVERSEAS INC. & ANR. vs THE PRINCIPLE COMMISSIONER OF CUSTOMS (IMPORT) & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 22.01.2025 W.P.(C) 4895/2020 M/S DAKSH OVERSEAS INC. & ANR. .....Petitioners Through: Mr. Prem Ranjan Kumar, Adv. versus THE PRINCIPLE COMMISSIONER OF CUSTOMS (IMPORT) & ANR. .....Respondents Through: Ms. Anushree Narain, Sr. SC with Mr. Ankit Kumar, Adv. for R-1 Mr. Harpreet Singh, Sr. Standing Counsel with Ms. Suhani Mathur, Mr. Shivang Chawla, Advs. for R-2 CORAM: HON'BLE MS. JUSTICE TARA VITASTA GANJU TARA VITASTA GANJU, J.: (Oral) 1. The present Petition has been filed on behalf of the Petitioners impugning Order-in-Original No.07/2020/M.K.S/PR.COMMR./ICD/- IMPORT/TKD dated 04.03.2020 passed by Respondent No.1 [hereafter referred to as ‘Impugned Order’] for violation of principles of natural justice and to provide all relied upon/non-relied upon documents in relation to Show Cause Notice dated 28.03.2013. 2. The grievance of the Petitioners is that the Impugned Order was passed without providing him the relied upon/non-relied upon documents or giving them the opportunity of being heard and thus principles of natural justice were violated by Respondent No.1. 2.1 These contentions of the Petitioners are refuted by the lea