Customs DutyArticle·15 August 2026
Delhi HC Declines Writ Relief in Customs Adjudication Dispute
By J the App
Executive Summary
The Delhi High Court disposed of two connected writ petitions arising from a common DRI investigation. The Court held that separate show cause notices issued under the Customs Act do not merge merely because they originate from the same investigation or are heard together by a common adjudicating authority. It further declined to entertain challenges relating to the adjudication order, alleged violation of natural justice and limitation under Section 28, leaving the petitioners to pursue the statutory remedies available under the Customs Act.
Domain | Indirect Tax | Customs
Background
The DRI initiated an investigatio...
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