Isher Singh Chopra Vs Commissioner of Customs — Customs and Excise | Delhi HC (2026)

Isher Singh Chopra Vs Commissioner of Customs — Customs and Excise | Delhi HC (2026)

What the court decided

AI extract

Outcome

Writ petitions disposed of with the Petitioners relegated to the Adjudicating Authority; Petitioners permitted to appear before Mr. Birender Singh Khati, Assistant Commissioner of Customs, IGI Airport, T-3, New Delhi-110037 on 14.07.2026 at 11:30 a.m.; adequate opportunity of personal hearing to be afforded; adjudicating authority to pass an appropriate order in accordance with law within 30 days of the personal hearing; pending applications, if any, stand disposed of; copy of order given dasti to Respondents' counsel.

Issue for consideration

Whether a Show Cause Notice was issued to the Petitioners within the statutory period, the Respondents relying on an oral SCN said to be permissible under Section 124 of the Customs Act, 1962. +1 more

Ratio / Principle

This Court was of the opinion that disputed questions of fact arise for consideration, which would require adjudication by the competent authority.

Key takeaways

Accordingly, the Petitioners were relegated to avail the remedy before the Adjudicating Authority, who shall afford an adequate opportunity of personal hearing to the Petitioners.ratio¶¶17
The Adjudicating Authority was directed to pass an appropriate order, in accordance with law, within a period of 30 days from the date of the personal hearing.ratio¶¶26

Detailed headnote1 paragraphs

Delhi High Court (Anil Kshetarpal and Shail Jain, JJ.) disposed of three connected writ petitions (W.P.(C) 4095/2026, W.P.(C) 4285/2026 and W.P.(C) 4886/2026) filed by members of the same family who were intercepted at IGI Airport after crossing the Green Channel, each being found wearing one unfinished gold wire shaped as a gold bangle weighing 100 grams. The Petitioners contended that no Show Cause Notice had been issued within the statutory period, while the Respondents asserted that an oral SCN, permissible under Section 124 of the Customs Act, 1962, had been duly issued and explained to the Petitioners' counsel. Holding that disputed questions of fact arose requiring adjudication by the competent authority, the Court relegated the Petitioners to the Adjudicating Authority, directed their appearance before Mr. Birender Singh Khati, Assistant Commissioner of Customs, IGI Airport, T-3, on 14.07.2026 at 11:30 a.m. with an adequate opportunity of personal hearing, and required an appropriate order in accordance with law within 30 days of the personal hearing.

$~1, 2 & 58 * IN THE HIGH COURT OF DELHI AT NEW DELHI

W.P.(C) 4095/2026 SURINDER SINGH CHOPRA .....Petitioner Through: Dr. Ashutosh and Ms. Fatima. Advs.

versus

COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Shubham Tyagi, SSC, CBIC with Ms. Navruti Ojha, Adv. 2

W.P.(C) 4285/2026 ISHER SINGH CHOPRA .....Petitioner Through: Dr. Ashutosh and Ms. Fatima. Advs.

versus

COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Shubham Tyagi, SSC, CBIC with Ms. Navruti Ojha, Adv. 58

W.P.(C) 4886/2026 BACHAN KAUR .....Petitioner Through: Dr. Ashutosh and Ms. Fatima. Advs.

versus

COMMISSIONER OF CUSTOMS .....Respondent Through: Aakarsh Srivastava, SSC with Mr. Ashish Bansal & Mr. Dhananjay Parth, Advs.

CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN

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 15/07/2026 at 12:07:31

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O R D E R 13.07.2026

These three connected writ petitions, being W.P.(C) 4095/2026, W.P.(C) 4285/2026 and W.P.(C) 4886/2026, have been filed by members of the same family. All three Petitioners were intercepted after they had crossed the Green Channel. Upon examination, each of the Petitioners was found wearing one unfinished gold wire, shaped as a gold bangle, weighing 100 grams.

The Petitioners contend that no Show Cause Notice ( hereinafter, 'SCN' ) has been issued to them within the statutory period. On the other hand, learned counsel appearing for the Respondents submits that an oral SCN, as permissible under Section 124 of the Customs Act, 1962, was duly issued, and the contents thereof have also been explained to learned counsel appearing for the Petitioners.

Keeping in view the aforesaid position, this Court is of the opinion that disputed questions of fact arise for consideration, which would require adjudication by the competent authority. Accordingly, the Petitioners are relegated to avail the remedy before the Adjudicating Authority, who shall afford an adequate opportunity of personal hearing to the Petitioners.

The Petitioners are permitted to appear before the following officer tomorrow, i.e., on 14.07.2026 at 11:30 a.m.:

Mr. Birender Singh Khati

Assistant Commissioner of Customs

IGI Airport, T-3

New Delhi-110037

Thereafter, the Adjudicating Authority shall pass an appropriate

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 15/07/2026 at 12:07:31

order, in accordance with law, within a period of 30 days from the date of the personal hearing.

The writ petitions are disposed of in the above terms. Pending applications, if any, shall also stand disposed of.

A copy of this order be given dasti to learned counsel for the Respondents under the signatures of the Court Master.

ANIL KSHETARPAL, J.

SHAIL JAIN, J.

JULY 13, 2026/ pd/rm

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 15/07/2026 at 12:07:31