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

Judgment text excerpt

$~21 * 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. Signature Not Verified Digitally Signed By:GEETA JOSHI Signing Date:28.01.2025 W.P.(C) 4895/2020 Page 1 of 3 15:02:55 2.1 These contentions of the Petitioners are refuted by the learned Counsel for Respondent No.1. 3. A Coordinate Bench of this Court dated 05.08.2020 had stayed the operation of the Impugned Order. The stay has continued since then. 4. Learned Counsel for the Petitioners submits that during the pendency of the proceedings, Respondent No.1 has now provided the relied upon/non- relied upon documents to the Petitioners. 5. Concededly thus the contention of the Petitioner that the principles of natural justice were not followed is cor