2026 (4) TMI 1875

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....SAMBRE AND HON'BLE MR. JUSTICE AJAY DIGPAUL For the Petitioner Through: Mr. Satish Sundar, Advocate. For the Respondents Through: Mr. Vishal Chadha, Senior Standing Counsel along with Mr. Chandan Kumar, Advocate. ORDER 1. We are informed that to the show-cause notice issued under Section 124 of the Customs Act, 1962, the petitioners have already submitted a reply. 2. In that vie....

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....icer DRI HQRS New Delhi & Ors. 3. However, the reading of the show-cause notice, the statement of the petitioners in categorical terms gives us a prima facie impression that the goods were smuggled by the petitioners. The other mitigating circumstance is that the goods were found to be stored in bags which were bearing marks of foreign origin. 4. In that view of the matter, we are not inclin....