$~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010038412026 + W.P.(C) 1537/2026 and CM APPL. 7502/2026 KANDI FRIENDS EDUCATIONAL TRUST .....Petitioner Through: Mr. Nikhil Goyal, Adv. versus DEPUTY COMMISSIONER OF CUSTOM AND ANR .....Respondents Through: Mr. Akarsh Srivastava, SC CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 15.09.2026 1. The present Writ Petition has been filed under Article 226 of the Constitution of India seeking issuance of a writ in the nature of certiorari for quashing the impugned Order-in-Original dated 15.12.2025 (hereinafter referred to as the “impugned Order”) passed by Respondent No.2. 2. The Petitioner is an Educational Trust, namely, IET Bhaddal Technical Campus, situated at Village Bhaddal, District Ropar, Punjab. The Petitioner had, with the permission of the concerned Authority, imported a light-weight aircraft, 1976 CESSNA C-172M, in April, 2014 for imparting practical training to students of the Aircraft Maintenance Engineering (AME) course. In the year 2015, the Petitioner executed a bond for use of the aircraft for the aforesaid purpose. 3. The Respondents issued a Show Cause Notice dated 21.03.2025 alleging failure on the part of the Petitioner to furnish the End-User 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 17/09/2026 at 12:00:41 Certificate. The Petitioner, however, claims that the said Show Cause Notice was never received by it. It is stated that the Petitioner repeatedly addressed e-mails to the Respondents seeking a copy of the Show Cause Notice; however, the Respondents proceeded to pass the impugned Order dated 15.12.2025, the relevant portion whereof reads as under: “ ORDER i) The furnished UT Bond No. 2000841280 dated 15.05.2015 for Rs. 21,25,600/- executed in term of Section 143 of the Customs Act, 1962 by the importer should be enforcing. ii) Penalty of Rs.1,00,000/-(Rs. One Lakh Only) is imposed on the Importer under Section 117 of the Customs Act, 1962 for the acts of omission and commission mentioned above.” 4. Learned Counsel appearing for the Petitioner submits that the Show Cause Notice was required to be served through Registered Post/Speed Post with acknowledgement due, which, according to the Petitioner, was not done. On the other hand, learned Counsel appearing for the Respondents submits that the Show Cause Notice was duly sent through Speed Post. 5. There is no material available on record to establish that the Show Cause Notice dated 21.03.2025 was, in fact, served upon the Petitioner. There is also no explanation as to why the e-mails addressed by the Petitioner seeking a copy of the Show Cause Notice were not responded to, or why, despite repeated requests, a copy of the Show Cause Notice was not furnished to the Petitioner. 6. Keeping in view the aforesaid position, the impugned Order dated 15.12.2025 cannot be sustained and is, accordingly, set aside. The competent authority shall pass a fresh order after granting the Petitioner an effective opportunity to file its reply and an opportunity 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 17/09/2026 at 12:00:41 of hearing, in accordance with law. The Petitioner is directed to appear before the Competent Authority on 21.09.2026 at 11:00 A.M. at the following address: The Deputy Commissioner/Assistant Commissioner of Customs (Gr. 5B), ICD Tughlakabad (Import), New Delhi-110037. 7. The Petitioner shall also furnish its e-mail address and mobile number to the Respondents, so as to enable them to communicate with the Petitioner in relation to the proceedings. 8. With the aforesaid observations and directions, the Writ Petition, along with all pending application(s), if any, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 15, 2026 Pallavi/rm 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 17/09/2026 at 12:00:41