Madhur Vikram Alias Madhur Gosain v. Union of India

e -e1e-eeeee e e NC:(2026:KHC:23437 WP(No.(11680(of(2026 IN(THE(HIGH(COURT(OF(KARNATAKA(AT(BENGALURU( THDATED(THIS(THE(27 (DAY(OF(APRIL,(2026( BEFORE( THE(HON'BLE(MR.(JUSTICE(S(SUNIL(DUTT(YADAV( WRIT(PETITION(NO.(11680(OF(2026((T-CUS) BETWEEN:(

1., MADHUR,VIKRAM,ALIAS,MADHUR,GOSAIN, AGED,53,YEARS,, S/O,SHRI,BIKRAM,JIT,GOSAIN,, RESIDENT,OF,9-R,,LANE,NO.1,,FRIENDS,COLONY,, JALANDHAR,(PUNJAB),, AADHAAR,NO.910201566702,,, MOBILE,NO.9888359504, …,PETITIONER, (BY,SRI.,SANDEEP,GOYAL,,SENIOR,ADVOCATE,FOR,,,, ,,,,,,SRI,PRAKYAT,J,S.,,ADVOCATE), AND:Digitally signedtiby VIDYA0G0R Location: 1., UNION,,OF,INDIA, HIGH0COURT OF MINISTRY,OF,FINANCE,,NORTH,BLOCK,, KARNATAKA NEW,DELHI, THROUGH,ITS,FINANCE,SECRETARY,

2., ADDITIONAL,COMMISSIONER,OF,CUSTOMS,, AIRPORT,AND,AIR,CARGO,, COMPLEX,COMMISSIONERATE,,, BENGALURU., MENZIES,AVIATION,BOBBA,TERMINAL,,, DEVANHALLI,,BENGALURU., e -e2e-eeeee e e NC:(2026:KHC:23437 WP(No.(11680(of(2026

3., DEPUTY,COMMISSIONER,, ARC,,AIRPORT,AND,AIR,CARGO,COMPLEX,, BENGALURU,CUSTOMS,, MENZIES,AVIATION,CARGO,TERMINAL,,, DEVANHALLI,,BENGALURU.,

4., SUPERINTENDENT,OF,CUSTOMS,, ARC,,AIRPORT,AND,AIR,CARGO,COMPLEX,, BENGALURU,,, MENZIES,AVIATION,CARGO,TERMINAL,,, DEVANHALLI,,BENGALURU., …,RESPONDENTS, (BY,SRI.,ARAVIND,V.,CHAVAN,,ADVOCATE), , THIS,W.P.,IS,FILED,UNDER,ARTICLES,226,AND,227,OF, THE,CONSTITUTION,OF,INDIA,,PRAYING,TO,(1),ISSUE,A,WRIT, IN, THE, NATURE, OF, CERTIORARI, FOR, QUASHING, OF, ORDER, NO:GEN/ADJ/ADC/1451/2023-ADJN-O/O, DATED, 29.09.2023, (ANNEXURE-E), PASSED, BY, RESPONDENT, NO.2, WHEREBY, EXORBITANT, PENALTY, HAS, BEEN, IMPOSED, UPON, THE, PETITIONER, UNDER, SECTIONS, 114, AND, 114AA, OF, THE, CUSTOMS,ACT,,1962,,BEING,WHOLLY,WITHOUT,JURISDICTION, AND, ALSO, FOR, THE, REASON, THAT, THE, SAME, HAS, BEEN, PASSED, IN, GROSS, VIOLATION, OF, THE, PRINCIPLES, OF, NATURAL, JUSTICE, AS, NEITHER, THE, SHOW, CAUSE, NOTICE, NOR, THE, NOTICES, FOR, PERSONAL, HEARING, WERE, EVER, SERVED, UPON, THE, PETITIONER, MAKING, THE, IMPUGNED, ORDER,IN,CONTRAVENTION,OF,THE,PROVISIONS,OF,SECTION, 122A, AND, 124, OF, THE, CUSTOMS, ACT,, AND, ALSO, FOR, THE, REASON, THAT, THE, IMPUGNED, ORDER, IS, BASED, UPON, PRESUMPTIONS,AND,CONJECTURES,AND,ETC., , THIS, PETITION, COMING, ON, FOR, ORDERS, THIS, DAY,, ORDER,WAS,MADE,THEREIN,AS,UNDER:, CORAM:, HON'BLE,MR.,JUSTICE,S,SUNIL,DUTT,YADAV

ORAL ORDER

The petitioner has sought to assail the order at Annexure-'E' dated 29.09.2023 passed by respondent No.2, whereby penalty has been imposed on the petitioner under Section 114 and 114AA of the Customs Act, 1962. The petitioner has also challenged the validity of the notice at Annexure-'A' dated 23.09.2025 passed pursuant to the order at Annexure-'E'.

¶2Sri Sandeep Goyal, learned Senior Advocate appearing on behalf of Sri Prakyat J.S. for the petitioner submits that the order passed is in effect an ex parte order insofar as the notice was not served on the petitioner. It is submitted that the once notice was not served, there was no opportunity of making out a reply. It is further submitted that, similarly, even at the stage of affording an opportunity of personal hearing, the petitioner was not communicated of such opportunity and accordingly he could not avail of the same. It is also submitted that the procedure for communication of show cause notice or the opportunity of personal hearing has not been followed.

¶3Sri Aravind Chavan, learned counsel appearing on behalf of respondents would submit that the recovery notice has been served at the address of the petitioner as described in the cause-title and the petitioner was not diligent in participating in the proceedings.

¶4Having noticed that the petitioner is only a co-noticee and the case against the petitioner is as regards penalty and that admittedly, the petitioner has not made any reply to the show cause notice, it would be appropriate to remit the matter for fresh consideration for reopening the proceedings.

¶5Taking note that the proceedings would cause financial prejudice to the petitioner if the order of penalty is upheld, it would be appropriate to set aside the order and remit the matter for consideration at the stage of reply to the show cause notice.

¶6Accordingly, the order at Annexure-'E' dated

29.09.2023 is set aside. It is clarified that the order passed on this day setting aside the order at Annexure-'E' dated

29.09.2023 is only insofar as the present petitioner is concerned. All contentions are kept open.

¶7The petitioner to appear before respondent No.2 on

25.05.2026 without awaiting fresh notice.

¶8The petitioner to be made available a copy of the show cause notice on the date of appearance. Upon furnishing of copy of show cause notice on the date fixed for appearance, the petitioner is to be given sufficient opportunity to enable him to make out a response. Accordingly, the petition is disposed of. SD/- (S SUNIL DUTT YADAV) JUDGE VGR