PRADEEP KHANDELWAL  Vs COMMISSIONER OF CUSTOMS (APPEALS) & ANR. -Judgment by Delhi High Court

$~9
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Date of decision: 29.04.2022
+ W.P.(C) 3753/2022 & CM No.11169/2022
PRADEEP KHANDELWAL ….. Petitioner
Through: Mr Gaurav Prakash, Mr Rahul Raheja, Mr Rohit Raheja, and Ms Supriya Shekhar, Advs.
versus
COMMISSIONER OF CUSTOMS(APPEALS) & ANR..Respondents
Through: Mr Aditya Singla, Adv.
CORAM:
HON’BLE MR. JUSTICE RAJIV SHAKDHER
HON’BLE MR. JUSTICE NAVIN CHAWLA
[Virtual Court hearing]

RAJIV SHAKDHER, J. (ORAL):-

1. This writ petition is directed against the order dated 17.02.2022 passed by respondent no.1. The prayer made in the writ petition is: to quash the said order and to conduct de novo proceedings under Section 110(1D) of the Customs Act, 1962 [in short �the Act�.]
2. A perusal of the impugned order dated 17.02.2022 discloses that the petitioner was not a part of the proceedings.
3. Mr Aditya Singla, who appears on behalf of the respondents, concedes on a point of fact that no notice was not issued to the petitioner before undertaking the exercise of identifying/certifying the subject gold and consequently, he could not remain present on the given date i.e., 17.02.2022.
3.1. In an exercise of this nature, the law would oblige adherence to principals of natural justice [i.e. notice and participation in the exercise] especially given the fact that there is no express exclusion in the Act.
4. Given these circumstances, we are inclined to set aside the order dated 17.02.2022.
4.1. Resultantly, the communication dated 22.02.2022 which followed the aforementioned order, will also collapse.
4.2. Liberty is, however, given to the respondents to carry out a de novo proceedings. A formal written notice will be served on the petitioner indicating the date, time and venue, where the said exercise will be carried out.
5. The writ petition is disposed of, in the aforesaid terms.
6. Consequently, pending application shall stand closed.

RAJIV SHAKDHER, J

NAVIN CHAWLA, J
APRIL 29, 2022
aj
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