Shivnandan Kumar Bajaj vs Principal Commissioner Of Customs … on 17 April, 2025

Delhi High Court – Orders

Shivnandan Kumar Bajaj vs Principal Commissioner Of Customs … on 17 April, 2025

Author: Prathiba M. Singh

Bench: Prathiba M. Singh

                                    $~86
                                    *    IN THEHIGH COURTOF DELHIAT NEW DELHI
                                    +                        W.P.(C) 3530/2025 & CM APPL. 16534/2025
                                                SHIVNANDAN KUMAR BAJAJ                                                       .....Petitioner
                                                                                      Through:                Ms. Shikha Sapra and Mr. Dhruv
                                                                                                              Sharma, Advs. (M: 9818055059)
                                                                                      versus

                                                PRINCIPAL COMMISSIONER OF CUSTOMS
                                                (IMPORT)                                 .....Respondent
                                                             Through: Mr. Anurag Ojha, SSC with Mr. Dipak
                                                                        Raj, Mr. Vipul Kumar, Mr. Subham
                                                                        Kumar and Mr. Deep Raj, Advs.
                                                CORAM:
                                                JUSTICE PRATHIBA M. SINGH
                                                JUSTICE RAJNEESH KUMAR GUPTA
                                                             ORDER

% 17.04.2025

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner- Mr. Shivnandan
Kumar Bajaj challenging the impugned Order-in-Original dated 15th 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).

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

4. In the said SCN, the Petitioner was one of the co-noticees, being co-
noticee 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

W.P.(C) 3530/2025 Page 1 of 3

This is a digitally signed order.

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

5. 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 10th 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:

“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.”

6. 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:

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

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

W.P.(C) 3530/2025 Page 2 of 3

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 21:42:20
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.”

7. 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.

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

PRATHIBA M. SINGH, J

RAJNEESH KUMAR GUPTA, J
APRIL 17, 2025
dj/ss

W.P.(C) 3530/2025 Page 3 of 3

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 21:42:21