Notices Issued By Speed Post Requires Maintaining Tracking Details: Delhi High Court Sets Aside Customs Order

The Delhi High Court in a writ petition pertaining to service of notice through speed post where delivery reports could not be found, sets aside ex-parte demand order creating a demand to the tune of Rs. 1 crore. In an order dated November 24, 2025 the Bench comprising Justice Prathiba M. Singh and Justice Renu Bhatnagar examined whether notices for personal hearing (Jan–Mar 2024) were properly served. On the aspect of service of notice, the High Court remanded the matter back to the Adjudicating Authority since Petitioner was 'not heard' and amount deposited was 'higher' than pre-deposit amount. A Show Cause Notice together with personal hearing notices were served upon the Petitioner wherein it sought time and prayed for certain documents to be served. The present matter was then placed in the call book on account of Canon India litigation before the Supreme Court. After the Review Petition in Canon India came to be decided by the Supreme Court, the Petitioner claimed that no personal hearing notices or order creating demand was served. Contrarily, the Customs Department contended that notices were sent in 2024 on January 09, February 06 and March 12 via speed post. Petitioner submitted that there was neither any delivery receipt for the same nor any tracking report had been filed on record. The High Court noted submission of the Customs Department that notices were issued by speed post, but the Department was unable to prove the service and observed that though proper speed post tracking receipt had been filed for the various notices and order, there were no delivery reports for the same. Further, the High Court recorded that Petitioner had deposited a sum of Rs. 39,00,000 during investigation wherein total demand raised was Rs. 1,29,49,718 and set aside the demand order. Therefore, with a direction to the Customs Department to furnish Relied Upon Documents to Petitioner along with a personal hearing opportunity and a fresh order, the High Court clarified “In future, the Department shall ensure that whenever notices are issued through speed post, the tracking receipts and the delivery reports shall be maintained properly in the database.” Accordingly, the High Court disposed off the writ petition. Case Name: Govind Global Ventures Pvt. Ltd. vs. The Commissioner of Customs (Adjudication)Citation: 2025 LiveLaw (Del) 1655 Case No. : W.P.(C) 12619/2025 Date of Decision: 24.11.2025 For Petitioner: Advocate Prem Ranjan Kumar, For Respondent: SSC R. RamchandranClick Here To Read/Download Order

Notices Issued By Speed Post Requires Maintaining Tracking Details: Delhi High Court Sets Aside Customs Order

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Notices Issued By Speed Post Requires Maintaining Tracking Details: Delhi High Court Sets Aside Customs Order

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