Rajiv Shewaramani v. Commissioner of Customs (Import) & Anr.

1. This hearing has been done through hybrid mode. CM APPL. 28364/2025(for modification of order dated 08th April, 2025)

2. This is an application filed by the Petitioner/Applicant seeking modification/correction of certain errors in the order dated 8th April, 2025 passed by this Court. The modifications sought are set out in the below tabulated statement:

┌───────────────────────────────────────────────────────────────────────────────────┐
│      Sl No           Typographical           Correct details                      │
│                      Error                                                        │
│                                Show Cause Notice                                  │
├───────────────────────────────────────────────────────────────────────────────────┤
│      1.              SCN No. 17/2020         SCN No. 17/2020 [DIN:                │
│                      [DIN:                   202005DDZ400000OF4                   │
│                      2020050DZOOO            B8] issued                           │
│                      OOOOF4B8]               under       F.     No.               │
│                      issued under F.         DRI/DZU/23-                          │
│                      No.                     Enq/Fur./VMT/72/Pt.5/2               │
│                      0RJ/DZU/23-             016/1317                             │
│                       Enq./Fur/VMT/7               dated 19th May, 2020           │
│                       2/PLS/2016                   issued by the                  │
│                       dated        19th            Respondent No. 2.              │
│                       March,      2020                                            │
│                       issued                                                      │
│                       by     Respondent                                           │
│                       No. 2.                                                      │
│      2.               Order-in-                    Order-in-Original              │
│                       Original                     No./26/2021/Nisha              │
│                       No/26/2021/Nish              Gupta/JC/ICDImport/            │
│                       a                            TKD dated 9th March,           │
│                       Gupta/JC/ICDIm               2021                           │
│                       port/TKO dated               passed by Respondent           │
│                       9th March, 2021              No. 1.                         │
│                       passed                                                      │
│                       by     Respondent                                           │
│                       No. 1.                                                      │
│ 3.        Let the above stated corrections be carried out in terms of the table   │
└───────────────────────────────────────────────────────────────────────────────────┘

4. The application is disposed of in said terms.

PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. MAY 9, 2025/da/ss W.P.(C) 5025/2021 $~62 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 8th April, 2025 [Corrigendum as per order dated 9th May, 2025.] + W.P.(C) 5025/2021 & CM APPL.15399/2021 RAJIV SHEWARAMANI.....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur, Mr. Varun Phore, Advocates.

VERSUS

COMMISSIONER OF CUSTOMS (IMPORT) & ANR......Respondents Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Advocate. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner under Article 226 & 227 of the Constitution of India seeking issuance of appropriate directions for setting aside the Show Cause Notice bearing No. 17/2020 (DIN:202005DDZ400000OF4B[8]) issued under F. No. DRI/DZU/23- Enq/Fur./VMT/72/Pt.5/2016/1317 dated 19th May, 2020 (hereinafter, SCN) Respondent No. 2– by Directorate of Intelligence, Delhi Zonal Unit. Further, the Petitioner is also seeking the setting aside of Order-in-Original No/ No./26/2021/Nisha Gupta/JC/ICDImport/TKD dated 9th March, 2021 passed by Respondent No. 1– Joint Commissioner of Customs ICO - Import, W.P.(C) 5025/2021 TKO, New Delhi which has been passed in furtherance to the SCN.

3. One of the issues which were earlier raised in the present petition was in respect to the powers of the DRI officials and whether they would be proper officials. The said issue is now covered by the Supreme Court in Review Petition

(Civil) No. 400/2021 titled 'Commissioner of Customs v. M/s Canon India

4. In view thereof, since the Order-in-Original is an appealable order, the Petitioner is permitted to avail of his remedies before the Commissioner (Appeals) in terms of Section 128 of the Customs Act, 1962.

5. Let the appeal against the said Order-in-Original be preferred by 30th June,

2025. If the same is filed by 30th June, 2025, the appeal shall not be dismissed for being barred by limitation. The appeal shall then be adjudicated by the Commissioner (Appeals) on merits and in accordance with law.

6. It is also made clear that the Court has not gone into the merits of the matter.