M/S. RANI ENTERPRISES vs PRINCIPAL COMMISSIONER OF CUSTOMS, ICD, PATPARGANJ & ORS.

Judgment text excerpt

$~83 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 08th April, 2025 + W.P.(C) 11721/2021 & CM APPL. 36214/2021 M/S. RANI ENTERPRISES ..... Petitioner Through: Mr. Priyadarshi Manish, Ms. Anjali Jha Manish and Mr. Paras Aneja, Advs. versus PRINCIPAL COMMISSIONER OF CUSTOMS, ICD, PATPARGANJ & ORS. ..... Respondents Through: Mr. Gibran Naushad, Sr. Standing counsel with Mr. Harsh Singhal and Mr. Suraj Shekhar Singh, Advs. for R-1 &3. Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Adv. for DRI. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India inter alia seeking release of the Petitioner’s goods seized by the Respondent by DRI, Lucknow Zonal Unit on 25th and 26th June, 2021. The Seizure Memo dated 26th June 2021 and an investigation report dated 9th August, 2021 has been issued by DRI, Lucknow Zonal Unit. Based on the said report and memo, Show Cause Notice dated 25th October, 2021 has also been issued to the Petitioner. 3. The primary contention that the Petitioner raised vide this writ petition is in respect of the jurisdiction of DRI Officials as ‘proper officers’ Signature Not Verified Signed By:RAHUL W.P.(C) 11721/2021 Page 1 of 4 Signing Date:11.04.2025 14:38:50 to conduct proceedings under Section 110 of the Customs Act, 1962. Reliance was placed on the Supreme Court decision in Canon India Pvt. Ltd. v. Commissioner of Customs, 2021 (18) SCC 563(hereinafter ‘Canon- I’), which had held that DRI Officials were not ‘proper officers’ for the purpose of Customs Act, 1962. 4. However, the Canon-I decision has been reviewed in Review Petition (Civil) No. 400/