MOHAMMED AFROZ MEMON vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 2nd April, 2025 W.P.(C) 2949/2025 & CM APPLs. 13993/2025 & 13994/2025 MOHAMMED AFROZ MEMON .....Petitioner Through: Mr. Akhil Krishan Maggu and Mr. Ayush Mittal, Advocates. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Kunal Rawat, SPC with Ms. Ekta and Ms. Dolly Verma, Advocates. Mr. Gibran Naushad, Sr. Standing Counsel with Mr. Harsh Singhal and Mr. Suraj Shekhar Singh, Advocates CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. This petition is filed under Article 226 and 227 of the Constitution of India by the Petitioner - Mohammed Afroz Memon, challenging the impugned show cause notice (hereinafter ‘SCN’) bearing No. 09/2024 dated 08th March, 2024 on the ground that the same has been issued belatedly and hence, deserves to be quashed and set aside. 3. The background of the case is that the Directorate of Revenue Intelligence, Mumbai Zonal Unit (‘DRI’), had unearthed a large scale syndicate which was operating through multiple Importer-Exporter Codes (‘IECs’) procured by forging ‘Know Your Customer’(‘KYC’) document