NEERAJ BHANUPRATAP SINGH vs ADDITIONAL COMMISSIONER OF CUSTOMS (EXPORT)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 4th September, 2025. W.P.(C) 13635/2025, CM APPL. 55871/2025 & CM APPL. 55872/2025 NEERAJ BHANUPRATAP SINGH .....Petitioner Through: Mr. Rony John and Mr. Arshdeep Singh, Advs. versus ADDITIONAL COMMISSIONER OF CUSTOMS (EXPORT) .....Respondent Through: Mr. R. Ramachandran, SSC with Mr. Prateek Dhir, Adv. (M:9868211477) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 55871/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 13635/2025 & CM APPL. 55872/2025 (for stay) 3. The present petition has been filed by the Petitioner – Mr. Neeraj Bhanupratap Singh under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Order-in-Original dated 11th July, 2025 (hereinafter, ‘impugned order’) by which the Adjudicating Authority has imposed various penalties and raised demands against the Petitioner. 4. The impugned order arises out of the Show Cause Notice (hereinafter, ‘SCN’) dated 8th March, 2024. Various allegations in the SCN were that the Petitioner had been involved