Customs disputes ordinarily travel from the adjudicating authority to the Commissioner (Appeals) or to CESTAT, depending on the nature of the order. The Delhi High Court is not a third layer of fact-finding.
A writ is typically justified where the order is without jurisdiction, where natural justice was denied in a manner the appellate forum cannot cure, or where a pure question of law is raised on admitted facts.
Before any conference, the file should contain: the bill of entry or shipping bill, the show-cause notice, the relied-upon documents, the order, and proof of any pre-deposit. Liaisoning for a certified copy is often the difference between a live limitation period and a dead one.
General information only.
General information under Indian law. Not an opinion, not a retainer, not a substitute for a conference on your papers.