Anoop Kumar Garg Vs Commissioner of Customs (Imports) (Delhi High Court)
These two writ petitions were filed under Article 226 challenging the order dated 15 July 2025 of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), by which the Tribunal dismissed the petitioners’ appeals for non-payment of the statutory pre-deposit. The petitions arise from a Show Cause Notice (SCN) issued on 20 October 2022 by the Commissioner of Customs, Inland Container Depot, Tughlakabad, based on intelligence received from the Directorate of Revenue Intelligence, Delhi Zonal Unit. The intelligence alleged that three entities—M/s Gravity Bath Pvt. Ltd., M/s Vinayak Traders, and M/s Aditya Industries—were involved in evasion of customs duty by undervaluing imports of sanitary and bathroom fittings. Searches were conducted at the premises of these entities and the residences of their associated persons.
During the search, officials seized Rs. 34,00,000 in cash and the petitioners deposited Rs. 2,00,00,000 under protest. The SCN was issued calling upon the petitioners and co-noticees to show cause regarding alleged undervaluation, and replies were filed. The Adjudicating Authority subsequently passed an Order-in-Original (OIO) on 5 June 2024 imposing various penalties on Anoop Kumar Garg in relation to Gravity Bath Pvt. Ltd. and Aditya Industries. The order included differential duty, penalties under Sections 114A and 114AA, and other components as reflected in charts extracted in the judgment.
