The Delhi High Court has disposed of a writ petition filed by Neeraj Bhanupratap Singh against the Customs Department, directing him to pursue his remedy before the Commissioner (Appeals). The case stems from allegations of large-scale duty drawback fraud amounting to over ₹1.34 crore.
The bench of Justice Prathiba M. Singh and Justice Shail Jain, while noting that the show cause notice dated March 2024 was issued after the amendment, found that the definition could apply. However, instead of ruling on merits, the bench granted the petitioner liberty to file an appeal before the Commissioner (Appeals) by October 15, 2025.
The petitioner had challenged an Order-in-Original dated July 11, 2025, which imposed penalties following investigations by the Directorate of Revenue Intelligence (DRI), Mumbai Zonal Unit. The DRI alleged that Singh operated a syndicate controlling 56 Import-Export Codes (IECs) using forged documents to claim fraudulent duty drawback and Integrated GST (IGST) refunds.
Out of the 56 IECs initially suspected, 36 were confirmed as being linked to the petitioner. Investigators alleged that highly overvalued goods were exported using fake invoices to inflate values and claim higher refunds.
Singh argued that he was wrongly treated as a “beneficial owner” under the definition of exporter in the Customs Act, a provision introduced only in 2017. He also alleged denial of proper hearing and cross-examination.
The Court ordered that if filed within time, the appeal would not be dismissed on limitation grounds and would be heard on merits. It also directed that the ₹2 crore already deposited by Singh during investigation be adjusted towards the mandatory pre-deposit requirement.
With these directions, the High Court closed the writ petition, clarifying that its observations would not prejudice the outcome of the appellate proceedings.
Case Details
Case Title: Neeraj Bhanupratap Singh Versus Additional Commissioner Of Customs (Export)
Case No.: W.P.(C) 13635/2025, CM APPL. 55871/2025 & CM APPL. 55872/2025
Date: 4th September, 2025
Counsel For Petitioner: Rony John and Mr. Arshdeep Singh
Counsel For Respondent: R. Ramachandran, SSC
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