SANDEEP SHARMA vs COMMISSIONER OF CUSTOMS ICD

Judgment text excerpt

$~21 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 13th March, 2026 + W.P.(C) 3207/2026 SANDEEP SHARMA S/O VIRENDER SHARMA HAVING ITS OFFICE AT: A-293, 2nd FLOOR, VISHWAKARMA COLONY, SOUTH EAST DELHI MEHRAULI, BADARPUR ROAD, NEW DELHI -110044 .....PETITIONER Through: Mr. Naveen Malhotra & Mr. Ritvik Malhotra, Advs. Versus 1. COMMISSIONER OF CUSTOMS ICD PATPARGANJ PPG DELHI-110096 .....RESPONDENT NO. 1 2. ASSISTANT DIRECTOR DRI AHMEDABAD ZONAL UNIT 15 MAGNET CORPORATE PARK OFFICE SG HIGHWAY NEAR SOLA OVER BRIDGE THALTEJ AHMEDABAD 380054 .....RESPONDENT NO. 2 Through: Mr. Gibran Naushad, SSC with Mr.Suraj Shekhar Singh, Adv. CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL Signature Not Verified Signed By:AKASH YADAV Signing Date:18.03.2026 W.P.(C) 3207/2026 Page 1 of 5 17:05:58 JUDGMENT (ORAL) NITIN WASUDEO SAMBRE, J. 1. The petitioner, a partner of M/s Fruit Bounty INC, having office within the territorial jurisdiction of this Court, has invoked the extra ordinary jurisdiction of this Court for issuance of directions for quashing the Show Cause Notice dated 25th April, 2025 issued under Section 124 of the Customs Act, 1962. 2. It is the case of the petitioner that he is not challenging the Show Cause Notice on merits, however, a reply has been submitted by him alleging the Show Cause Notice being time barred. 3. As per the facts narrated by the petitioner, an investigation was set in motion by the respondents and from the office premises of the petitioner’s firm, certain document were seized. Having noticed that the investigation demonstrate evasion of the duty, a notice under Section 112 and 114AA for penalty came to be issued to the petitioner. It is his case that no Show Cause Notice for extension of time beyond the perio