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2025 Supreme(Online)(DEL) 229

HIGH COURT OF DELHI
JUSTICE PRATHIBA M. SINGH, JUSTICE DHARMESH SHARMA, JJ
SANDEEP SANDHA – Appellant
Versus
THE JOINT COMMISSIONER OF CUSTOMS (EXPORTS) – Respondent


Advocates:
Mr. Prem Ranjan Kumar, Adv., Mr. Harpreet Singh, Senior Standing Counsel, Ms. Suhani Mathur, Mr. Shivang Chawla

JUDGMENT :

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. The present writ petition is filed by the Petitioner-Sandeep Sandha under Article 226 of the Constitution of India seeking to set aside the Order in Original No. 92/2024/Prateek Bhatia/JC/Export/ICD/TKD dated 06th December, 2024.

3. The Petitioner submits that, a show cause notice (hereinafter, ‘SCN’) was issued on 22nd October, 2019 in respect of exports made through ICD Tughlakabad, New Delhi as part of a common investigation. However, the Petitioner submits that he had not received the same. He further submits that he became aware of the SCN only upon receiving thepersonal hearing notice dated 16th October, 2023. The Petitioner submits that he, thereafter, made multiple requests to the Respondent-Department for providing the copies of the SCN and relied upon documents (hereinafter, ‘RUDs’) which were not heeded to.

4. It is the case of the Petitioner that the Respondent-Department had provided the said SCN and RUDs to the Petitioner only on the personal hearing conducted on 25th September, 2024.

5. The grievance of the Petitioner is that though the SCN is of 2019, a proper personal hearing was condu

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