[2025:RJ-JP:36432-DB]

HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Civil Writ Petition No. 19485/2022 Shivek Sharma, Legal Heir and S/o Late Shri Pawan Kumar Sharma, having its Address at 14, Achrol House, Civil Lines, Jaipur ----Petitioner Versus Union of India, through Commissioner of Customs, Air Cargo Complex (Export), Delhi having its Address at New Customs House, near IGI Airport, New Delhi-110037.

----Respondent For Petitioner(s) : Mr. Siddharth Ranka with Ms. Satwika Jha Ms. Apeksha Bapna For Respondent(s) : Mr. Kinshuk Jain, Sr. Standing Counsel for Customs, with Mr. Jay Upadhayay HON'BLE THE CHIEF JUSTICE MR. K.R. SHRIRAM HON'BLE MR. JUSTICE MANEESH SHARMA

Judgment

REPORTABLE 09/09/2025 (PER HON'BLE MR. MANEESH SHARMA, J.)

1. Present writ petition has been filed seeking a prayer for quashing the impugned Order-in-Original dated 18^th October 2022 (Annexure-7) passed under Section 122 of the Customs Act, 1962 (hereinafter referred to as the "Act of 1962") and show cause notice dated 31^st March 2008 (Annexure-1).

2. Brief facts giving rise to the present writ petition are that, petitioner is an individual, and the legal heir of one Late Shri Pawan Kumar Sharma (the sole proprietor of M/s J. Minakshi International, Jaipur) who expired on 22^nd April 2021. It was stated that on the basis of information received regarding alleged misuse of export promotion schemes, viz., drawback and DEPB by M/s J. Minakshi International, Prop. Shri Pawan Kumar Sharma, having its registered address in Jaipur, the said Shri Pawan Kumar Sharma was under investigation for alleged fraudulent exports of Readymade Garments, Leather items, Brass items, etc. Investigations and searches were carried out on 18^th December 2006 by the officials of the Directorate of Revenue Intelligence, Delhi Zonal Unit, New Delhi (hereinafter referred to as the "DRI").

3. Based on the investigations above carried out against various persons for the period 2001-05, the DRI issued a notice dated 31^st March 2008 to M/s J. Minakshi International, Prop. Shri Pawan Kumar Sharma; M/s Jay Ess International, Prop. Shri Ajay Kumar Sharma; M/s J. Kanishka International, Prop. Shri Karan Harsora and various other persons calling upon those parties to show cause as to why the proposed various recoveries, including redemption fine, recovery of duty drawback, interest, penalties, etc. should not be made.

4. Shri Pawan Kumar Sharma passed away on 22^nd April 2021. Petitioner, was a minor (13 years of age) when the impugned Show Cause Notice was issued on 31^st March 2008 to his father late Shri Pawan Kumar Sharma. It is pertinent to mention here that it is petitioner’s case that he did not succeed or inherit the business of M/s J. Minakshi International even after attaining majority and, therefore, petitioner was unaware of any pending proceedings before the DRI.

5. Respondent-department after an inordinate delay of 13 years after issuance of the impugned Show Cause Notice dated 31^st March 2008 initiated the adjudication process and issued notices for personal hearing. On receipt of the same, petitioner, vide letter dated 06^th December 2021 intimated to respondent-department about the death of his late father and requested to be supplied with copies of the impugned Show Cause Notice and documents relied upon therein, as he was totally unaware of any ongoing proceedings. On receipt of copy of the impugned Show Cause Notice dated 31^st March 2008, petitioner wrote back to respondent-department vide letters dated 19^th January 2022, 03^rd June 2022, 14^th June 2022 and 27^th August 2022, stating therein that he is unable to identify and understand the complexity of transactions and chain of events and is thus unable to reply to the impugned Show Cause Notice; he further submitted that the liabilities do not transfer to legal heirs upon death, and requested dropping of proceedings, annexing copies of case laws and authorities supporting this contention.

6. Respondent-department, overlo