Govind Global Ventures Pvt. Ltd. Vs Commissioner of Customs (Delhi High Court)
The petitioner challenged an Order-in-Original dated 26 July 2024 and a corrigendum dated 9 October 2024, both issued by the Commissioner of Customs (Adjudication), New Delhi. The petitioner’s main grievance was that although the Show Cause Notice (SCN) had been issued on 2 February 2016 and the petitioner had initially sought adjournments and requested documents—which were provided—the matter was later placed in the call book. According to the petitioner, after the Supreme Court’s ruling in Canon II, no further personal hearing notices were received. In the impugned order, however, it was recorded that personal hearing notices were issued on 9 January, 6 February, and 12 March 2024, none of which, the petitioner claimed, were served. The order was passed ex parte. The petitioner also stated that the impugned order itself was never served by email or any other mode and came to light only when the petitioner approached the Department.
The Court had earlier directed the Department to file an affidavit clarifying whether the notices had been served. The Court also noted that although the impugned order was appealable, it wished to ascertain whether the principles of natural justice had been followed. Interim protection against coercive action was granted, as the petitioner had already deposited ₹39,00,000.
