[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