Sandeep Sandha Vs Joint Commissioner of Customs (Exports) (Delhi High Court)
Delhi High Court dismisses writ petition challenging Customs order on procedural grounds, directs petitioner to use statutory appellate forum first; Delhi High Court Directs Exporter to Use Customs Appellate Route for Procedural Claims; Court Declines Writ Petition Challenging Adjudication Order on Grounds of Delay and Process Lapses
New Delhi: The Delhi High Court has dismissed a writ petition filed by an individual challenging a Customs adjudication order, directing the petitioner instead to first avail the alternative statutory remedy of appeal before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT). The petitioner had sought to quash the order, citing grounds of substantial delay in the adjudication process and procedural lapses, including the alleged late provision of documents and denial of adequate opportunity to respond or cross-examine witnesses. However, the High Court found that these contentions could be properly raised and examined before the appellate forum provided under the Customs Act, 1962, and the case did not present extraordinary circumstances warranting direct intervention under its writ jurisdiction.
The petitioner, Sandeep Sandha, had challenged an Order in Original passed by the Joint Commissioner of Customs (Exports) dated December 6, 2024. The background of the case traces back to a Show Cause Notice (SCN) issued on October 22, 2019, related to exports made through ICD Tughlakabad, New Delhi, as part of a larger investigation.
