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

* 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 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)