MOHAMMED AFROZ MEMON vs UNION OF INDIA & ORS.

Judgment text excerpt

$~99 * 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’) documents of Signature Not Verified Signed By:NAMITA W.P.(C) 2949/2025 Page 1 of 4 DHYANI Signing Date:03.04.2025 18:15:54 third parties. Overvalued goods are alleged to have been exported using these IECs to obtain duty drawback benefits and IGST refund. 4. The main person accused of running the syndicate is one Mr. Neeraj Bhanupratap Singh who is alleged to have acquired control of 56 such IECs. 5. In respect of this investigation, it was also found by DRI that various entities were involved in supplying goods to the said main accused. The DRI had inspected various live consignments and had