Delhi HC Set Aside Customs Order for Failure to Prove Service by Speed-Post

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

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