SHAIL SINGHAL vs ADDITIONAL DIRECTOR DIRECTORATE OF REVENUE INTELLIGENCE & ANR.

Judgment text excerpt

$~85 & 89 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 08th April, 2025 + W.P.(C) 13402/2021 & CM APPL. 42249/2021 SHAIL SINGHAL ..... Petitioner Through: Mr. Naveen Malhotra and Mr. Ritvik Malhotra, Adv. versus ADDITIONAL DIRECTOR DIRECTORATE OF REVENUE INTELLIGENCE & ANR. ..... Respondents Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. Mr. Vikrant N. Goyal, Ms. Nishu, Ms. Shivani, Mr. Nitin and Ms. Divya, Advs. Mr. Aditya Singla, SSC, CBIC with Ms. Arya Suresh Nair, Adv. for DRI. 89 AND + W.P.(C) 446/2022 & CM APPL. 1246/2022 MS SUPER PLASTRONICS PVT LTD ..... Petitioner Through: Mr. Naveen Malhotra and Mr. Ritvik Malhotra, Adv. versus ADD DIRECTOR GENERAL DIRECTORATE OF REVENUE INTELLIGENCE AND ANR ..... Respondents Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. Mr. Vikrant N. Goyal, Ms. Nishu, Ms. Shivani, Mr. Nitin and Ms. Divya, Advs. 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. Signature Not Verified Signed By:RAHUL W.P.(C) 13402/2021 & connected matter Page 1 of 4 Signing Date:11.04.2025 14:38:50 2. These two petitions, were filed under Article 226/227 of the Constitution of India seeking to quash the following Show Cause Notices issued by DRI officials: (i) Show Cause Notice bearing reference number F. No.23/L7/20I 1- DZU(Sppl & Svl)/2558 dated 20th May, 2015 in W.P.(C) 446/2022 (ii) Show Cause Notice bearing reference number F. No. DRI F. No. 50-D/19/2005-CI dated 14th June, 2007 in W.P.(C) 13402/2021 3. The primary contention that the Petitioners raise in these writ petitions is in respect of the jurisdiction of DRI Officials as ‘proper officers’ to con