M/S BHAGWAN CORPORATION vs COMMISSIONER OF CUSTOMS, ICD PATPARGANJ & ANR.

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 14th January, 2026 Pronounced on: 9th February, 2026 + W.P.(C) 18556/2025 M/S BHAGWAN CORPORATION (THROUGH PROPRIETOR: SMT. ANJU GOSWAMI) R/O: A 202, LEGEND CHSL, LOKHANDWALA, ANDHERI WEST, MUMBAI, MAHARASHTRA- 400053 (M): +91 9899152565 .....PETITIONER Through: Mr. Pradeep Jain, Mr. Sambhav Jain and Mr. Pranav Raj Singh, Advs. versus COMMISSIONER OF CUSTOMS ICD PATPARGANJ R/O GALI NO. 2, GHAZIPUR VILLAGE, GHAZIPUR, DELHI, 110096 (M): 011- 21211110 .....RESPONDENT NO. 1 Signature Not Verified Signed By:GAURAV SHARMA Signing Date:10.02.2026 W.P.(C) 18556/2025 Page 1 of 27 18:35:18 ADDITIONAL COMMISIONER OF CUSTOMS R/O GALI NO. 2, GHAZIPUR VILLAGE, GHAZIPUR, DELHI, 110096 (M): 011- 21211880 .....RESPONDENT NO. 2 Through: Mr. Gibran Naushad, Senior Standing Counsel with Mr. Harsh Singhal and Mr. Suraj Shekhar Singh, Advs. CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT AJAY DIGPAUL, J. 1. The instant petition under Article 226 of the Constitution has been filed on behalf of the petitioner seeking the following reliefs: “A) Issue a Writ of Certiorari, or any other appropriate writ, order, or direction, quashing and setting aside the Order-in-Original No. 17/ADC/Bhagwan Corporation/ICD-PPG/2021-22 dated 24.09.2021 passed by the Respondent No. 2, to the extent it directs absolute confiscation of the imported goods without affording the Petitioner the statutory option of redemption fine under Section 125 of the Customs Act, 1962; Signature Not Verified Signed By:GAURAV SHARMA Signing Date:10.02.2026 W.P.(C) 18556/2025 Page 2 of 27 18:35:18 B) Quash and set aside the consequential Order-in-Appeal dated 17.01.2024 passed by the Commissioner of Customs (Appeals), whereby the Petitio