Santosh Timber Trading Co. Ltd. v. Sangeeta Karmakar, Commissioner (Appeals) Customs

$~84 * IN THE HIGH COURT OF DELHI AT NEW DELHI + CONT.CAS(C) 444/2026 SANTOSH TIMBER TRADING CO. LTD.

.....Petitioner Through:

Mr.

Pushkar Khanna and Ms.

Samvartika Pathak, Advs.

versus SANGEETA KARMAKAR, COMMISSIONER (APPEALS) CUSTOMS .....Respondent Through:

Mr. Avijit Dikshit, SC and Ms.

Monika Verma, Adv. (through v/c).

CORAM:

HON'BLE MR. JUSTICE SACHIN DATTA

O R D E R

% 01.04.2026 1.

The present petition alleges contempt / wilful disobedience of the directions contained in the order dated 19.08.2025 passed in W.P.(C) 12438/2025. The said order reads as under:

"1. This hearing has been done through hybrid mode.

2. The present petition has been filed by the Petitioner seeking directions to Respondent No. 1- Commissioner (Appeals) Customs, to decide the appeals filed by the Petitioner against the Order-in-Original dated 10th February, 2022 under Section 128 of the Customs Act, 1962.

3. The case of the Petitioner is that they had imported certain goods and had submitted the bills of entries for assessment in February, 2015. The transaction value was disputed by the Customs Department and the duty amount was enhanced.

4. The Petitioner, thereafter, cleared the goods under protest after depositing the enhanced duty amount. The arbitrary enhancement was challenged by the Petitioner by way of three appeals before the Statutory Appellate Authority.

5. However, it is the case of the Petitioner that till date the appeals are not being heard, even though the appeals were filed way back in March, 2022. Ld. Counsel highlights the fact that under Section 128A(4A) of the Customs 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 06/04/2026 at 12:38:02

Act, 1962, a six month time period is given to the appellate authority for adjudicating the appeal. The relevant provision is extracted herein below: 128A. Procedure in appeal.-{1) The [Commissioner(Appeals )7 shall give an opportunity to the appellant to be heard if he so desires. xxxx [(4A) The Commissioner (Appeals) shall, where it is possible to do so, hear and decide every appeal within a period of six months from the date on which it is filed.]

6. Considering the fact that the appeals under the said provision have to be decided in a time bound manner, the date of hearing before the Commissioner (Appeals) is fixed on 22nd September, 2025 for hearing of the appeals.

7. After hearing the appeals on 22nd September, 2025, the Commissioner (Appeal) shall pass a speaking order within a period of two months.

8. The present petition, along with pending applications, if any, stands disposed of."

2.

Learned counsel for the respondent submits that the directions contained in the aforesaid order stand complied with, and a common order has been passed qua all the three appeals filed by the petitioner. 3.

A copy of the said order has been handed over during the course of hearing. The operative portion of the said order reads as under: "6.0 Having regards to the discussion and findings supra, the impugned order is set aside and instant appeal is allowed and the value declared by the appellant restored.

Matter is disposed accordingly."

4.

Learned counsel for the respondent submits that the aforesaid applies to all the three appeals filed by the petitioner. 5.

Taking the above statement on record, the present petition stands disposed of.

SACHIN DATTA, J APRIL 1, 2026/cl 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 06/04/2026 at 12:38:02