Delhi HC Directs Taxpayer to Approach Customs Appellate Forum First for Delay and Procedural Lapse Claims, Dismisses Writ [Read Order]
The Court ruled that claims relating to procedural lapses, delay in adjudication, and lack of opportunity are appealable issues and must be addressed before the Customs Appellate Authority
![Delhi HC Directs Taxpayer to Approach Customs Appellate Forum First for Delay and Procedural Lapse Claims, Dismisses Writ [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Customs-Appellate-Forum-site-img.jpg "Delhi HC Directs Taxpayer to Approach Customs Appellate Forum First for Delay and Procedural Lapse Claims, Dismisses Writ [Read Order]")
The Delhi High Court has dismissed a writ petition challenging a customs adjudication order and directed the petitioner to avail the statutory appellate remedy under the Customs Act, 1962 in the case involving claims of delay in adjudication and procedural lapse. The petitioner, Sandeep Sandha, had approached the High Court under Article 226 of the Constitution seeking quashing of...
The Delhi High Court has dismissed a writ petition challenging a customs adjudication order and directed the petitioner to avail the statutory appellate remedy under the Customs Act, 1962 in the case involving claims of delay in adjudication and procedural lapse.
The petitioner, Sandeep Sandha, had approached the High Court under Article 226 of the Constitution seeking quashing of the Order-in-Original dated 6 December 2024, passed by the Joint Commissioner of Customs (Exports).
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The petitioner alleged that he had not received the Show Cause Notice (SCN) issued in 2019, and was made aware of it only upon receiving a personal hearing notice in October 2023. He also contended that the SCN and relied upon documents were only furnished during the personal hearing held on 25 September 2024, leaving insufficient time to file a proper response.
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The petitioner raised concerns regarding the denial of permission to cross-examine key witnesses, and argued that the impugned order was passed in violation of principles of natural justice.
On the other hand, the respondent revenue authorities contended that sufficient opportunity had been provided to the petitioner, who failed to avail the same. The records indicated that the petitioner was granted five weeks to file detailed submissions after the personal hearing, but no formal reply was submitted, barring two letters requesting cross-examination.
The Bench comprising Justice Prathiba M. Singh and Justice Dharmesh Sharma held that the impugned order was appealable under Section 129 of the Customs Act. The court observed that the High Court's writ jurisdiction cannot be invoked merely because the petitioner assumes that the appellate authority may remand the matter.
The court observed that this case was not an extraordinary case for exercise of writ jurisdiction. The court further observed that the contentions are left open to be raised before the Appellate Authority.
The Court granted the petitioner an extended period of 30 days to file an appeal before the appropriate forum. The writ petition of the petitioner was dismissed.
To Read the full text of the Order CLICK HERE
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