NEUTRAL CITATION NO:2022/DHC/004436

W.P.(C) 7423/2022 Page 1 of 9

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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W.P.(C) 7423/2022

GAGAN GUPTA

..... Petitioner

Through:

Mr Prem Ranjan Kumar, Advocate.

THE COMMISSIONER OF CUSTOMS (I AND G)... Respondent

Through:

Mr Akshay Amritanshu, Sr. Standing

Counsel with Mr Ashutosh Jain, Adv.

CORAM:

HON'BLE MR JUSTICE RAJIV SHAKDHER

HON'BLE MS JUSTICE TARA VITASTA GANJU

[Physical Hearing/Hybrid Hearing (as per request)]

RAJIV SHAKDHER, J.: (ORAL)

1. The instant writ petition is directed against the order dated 07.04.2022

passed by the Additional Secretary, GOI/Revisional Authority in exercise of

powers under Section 129DD of the Customs Act, 1962 [in short, the ‘Act’].

2. The Revisional Authority has dismissed the revision application filed

by the petitioner, principally, on the ground that the prayer made by the

petitioner for condonation of delay was not substantiated, having regard to

the material placed on record before him.

3. We had heard the matter briefly when the writ petition was listed

before us for the first time on 12.05.2022. At that juncture, the

respondent/revenue was represented by Mr Satish Aggarwal.

Digitally Signed

By:VIPIN KUMAR RAI

Signing Date:24.10.2022

00:14:02

Signature Not Verified

NEUTRAL CITATION NO:2022/DHC/004436

W.P.(C) 7423/2022 Page 2 of 9

3.1

Having regard to the record available with us at that juncture and the

arguments advanced by the counsels, including the counsel for the petitioner

– Mr Prem Ranjan Kumar, the following was noted:

Digitally Signed

By:VIPIN KUMAR RAI

Signing Date:24.10.2022

00:14:02

Signature Not Verified

NEUTRAL CITATION NO:2022/DHC/004436

W.P.(C) 7423/2022 Page 3 of 9

petitioner.”

4. Thereafter, the matter was taken up on 25.07.2022, when Mr Akshay

Amritanshu, learned senior standing counsel, appeared on behalf of the

respondent/revenue. He informed us that a counter-affidavit had been filed

in the matter. Since the counter-affidavit was not on record, the matter was

adjourned for today i.e., 22.09.2022.

4.1

However, on that date i.e., on 25.07.2022, Mr Amritanshu had inter

alia, placed before us a copy of the letter dated 20.07.2022, along with a

photocopy of the speed post receipt that bore the date 16.09.2017. This

receipt also indicated the time, which was noted as 11.20 A.M.

4.2. This aspect is brought to the fore by us, as the principal issue which

arises for consideration in this case is: whether or not the petitioner was

served with the order-in-appeal dated 06.09.2017? The stand of the

petitioner that this order was served upon him by the office of

Commissioner of Customs (Appeals) under the cover of the letter dated

13.10.2020.

5. The counter-affidavit filed on behalf of the respondent/revenue, inter

alia, includes two documents. One, the photocopy of the extract of the

dispatch register. Two, as noted above, the photocopy of the speed-post

receipt generated by the postal department.

6. As a matter of fact, we had, on the previous date i.e., 25.07.2022,

called upon Mr Amitanshu to ascertain as to whether or not the tracking

report was available.

6.1. We may note that Mr Amritanshu has returned with instructions. As

per his instructions, the tracking report is not available at this point of time.

Digitally Signed

By:VIPIN KUMAR RAI

Signing Date:24.10.2022

00:14:02

Signature Not Verified

NEUTRAL CITATION NO:2022/DHC/004436

W.P.(C) 7423/2022 Page 4 o