SANDEEP KUMAR (PROPRIETOR M/S N. BROTHERS OVERSEAS) vs PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT)

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 8th April, 2026 Pronounced on: 21st April, 2026 + W.P.(C) 4502/2026, CM APPL. 21954/2026 & CM APPL. 21955/2026 SANDEEP KUMAR PROPRIETOR- M/S N. BROTHERS OVERSEAS R/O H. NO.- A-8, BLOCK A, SHASTRI NAGAR, DELHI 110052 ....PETITIONER Through: Mr. Prateek Bhadana, Adv. versus PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT) AIR CARGO COMPLEX NEW CUSTOM HOUSE, NEAR IGI AIRPORT, NEW DELHI 110037. TEL NO.:- 011 2565 2970 Email ID:-commraccimp-cusdel.nic.in .....RESPONDENT Through: + W.P.(C) 4504/2026, CM APPL. 21970/2026 & CM APPL. 21971/2026 SANJAY KUMAR PROPRIETOR- M/S SANJAY INTERNATIONAL R/O H. NO.- 453, GALI NO.2, NEAR HUDA PUBLIC SCHOOL, RAJ NAGAR, PANIPAT, HARYANA-132103 ....PETITIONER Through: Mr. Prateek Bhadana, Adv. versus Signature Not Verified Signed By:SHILPI Signing Date:21.04.2026 17:25:04 W.P.(C) 4502/2026 & connected matter Page 1 of 17 PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT) AIR CARGO COMPLEX NEW CUSTOM HOUSE, NEAR IGI AIRPORT, NEW DELHI 110037. E-mailID:-commraccimp-cusdel.nic.in .....RESPONDENT Through: CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT AJAY DIGPAUL, J. 1. These two writ petitions, being W.P.(C) 4502/2026 and W.P.(C) 4504/2026, arise out of the same adjudication proceedings and challenge the same Order-in-Original 1 dated 01.08.2025 passed by the Principal Commissioner of Customs (Imports). Since the issues raised in both petitions arise from the same show cause proceedings and the same adjudication order, they are being disposed of by this common judgment. 2. The petitioner in W.P.(C) 4502/2026 is Sandeep Kumar, stated to be the proprietor of M/s N. Brothers Overseas. The petitioner in W.P.(C) 4504/2026 is Sanjay Kumar, stated to be the proprietor