Allowed

Shivnandan Kumar Bajaj v. Principal Commissioner of Customs (Import)

Delhi HC17 Apr 2025W.P.(C)/3530/2025

Case brief

AI extract

What is this about?

The Delhi High Court allowed a writ petition challenging an Impugned Order and Show Cause Notice. Relying on prior decisions that had already quashed these documents for other co-noticees, the bench discharged the duty to quash the same documents for the present petitioner as well, disposing of the batch matter.

What did the court decide?

The Show Cause Notice dated 7th November, 2013, and the Impugned Order dated 15th January, 2024, stand quashed.

Shivnandan Kumar Bajaj Vs Principal Commissioner of Customs… — Customs and Excise | Delhi HC (2025)

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$~86

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* IN THEHIGH COURTOF DELHIAT NEW DELHI

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W.P.(C) 3530/2025 & CM APPL. 16534/2025

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SHIVNANDAN KUMAR BAJAJ

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.....Petitioner

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Through: Ms. Shikha Sapra and Mr. Dhruv Sharma, Advs. (M: 9818055059)

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versus

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PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent

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Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Vipul Kumar, Mr. Subham Kumar and Mr. Deep Raj, Advs.

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CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

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O R D E R % 17.04.2025

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This hearing has been done through hybrid mode.

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The present petition has been filed by the Petitioner– Mr. Shivnandan Kumar Bajaj challenging the impugned Order-in-Original dated 15^th January, 2024 bearing No. 05/2024/VCG/Pr. Commissioner/ICD-Import/TKD passed by the Office of the Principal Commissioner of Customs (Import) (hereinafter, the Impugned Order).

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The Impugned Order arises out of the Show Cause Notice No. 46/2013 dated 7^th November, 2013 (hereinafter, SCN) issued by the Directorate of Revenue, Delhi Zonal Unit.

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In the said SCN, the Petitioner was one of the co-noticees, being conoticee no. 4. Pursuant to the passing of the Impugned Order, the said SCN and the Impugned Order have been challenged by the other co-noticees as

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Page 1 of 3

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W.P.(C) 3530/2025

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 23/04/2025 at 11:56:39

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well, namely M/s JR International and Mr. Umesh Gulhar who are co-noticees nos. 1 and 3 respectively.

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A petition being W.P. (C) 6714/2024 titled M/s J.R. International v. Principal Commissioner of Customs & Anr., was filed by M/s J.R. International challenging the SCN. The said petition was tagged along with a batch of Petitions wherein the lead matter was W.P.(C) 4831/2021 titled M/s Vos Technologies India Pvt. Ltd. v. The Principal Additional Director General & Anr. Vide judgment dated 10^th December, 2024, passed in the said batch matters, the respective SCNs and Impugned Orders assailed therein including the present SCN and Impugned Order qua M/s J.R. International were quashed. The operative portion of the said judgement is set out below:

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“88. Accordingly, and for all the aforesaid reasons, we allow the present writ petitions and quash the SCNs as well as any final orders that may have come to be passed and which stand impugned in this batch of writ petitions.”

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Further, in W.P.(C) 2079/2025 titled Umesh Gulhar v. Principal Commissioner of Customs (Import), this Court followed the decision in W.P.(C) 6714/2024 . Resultantly, the SCN and the Impugned Order have been quashed qua Umesh Gulhar as well. The operative portion of the said order is set out below:

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“8. The present petition has been filed by the Director who was one of the co-noticees against whom the Order In Original dated 15^th January, 2024 has been passed, pursuant to the said show cause notice dated 7th November, 2013.

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9. Since, both the show cause notice and the final order that arise from the said show cause notice have already been quashed by the Court qua the main

Page 2 of 3

W.P.(C) 3530/2025

company i.e., M/s J.R. International, the Order In Original qua the Petitioner would also be liable to be quashed. In fact, this Court has recently in W.P.(C) 11207/ 2023 titled Shri Balaji Enterprises v. Additional Director General New Delhi & Ors. also followed a similar rationale as the Coordinate Bench of this Court. 10. Accordingly, the show cause notice dated 7th November, 2023 along with Order In Original dated 15th January 2024 emanating therefrom are quashed. Ordered accordingly.”

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In view of the fact that the same SCN has already been quashed along with the Impugned Order, the said SCN and the Impugned Order stand quashed qua the Petitioner as well.

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The petition is disposed of in these terms. All pending applications, if any, are also disposed of.

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PRATHIBA M. SINGH, J

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RAJNEESH KUMAR GUPTA, J

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APRIL 17, 2025 dj/ss

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Page 3 of 3

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W.P.(C) 3530/2025

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Shivnandan Kumar Bajaj v. Principal Commissioner of Customs (Import)

Case brief

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Shivnandan Kumar Bajaj v. Principal Commissioner of Customs (Import)

Case brief

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