SHRI RAKESH KUMAR MANGALA vs THE COMMISSIONER OF CUSTOMS EXPORT & ORS.

Judgment text excerpt

$~23&24 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th February, 2025 + W.P.(C) 11027/2024 & CM APPL. 45590/2024 SHRI RAKESH KUMAR MANGALA .....Petitioner Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Puneet, Mr. Yuvraj Singh, Ms. Shruti Garg, Mr. Chetan Kumar Shukla and Mr. Devansh Gargh, Advs. versus THE COMMISSIONER OF CUSTOMS EXPORT & ORS. .....Respondents Through: Mr. Manish Kumar Sr.PC & Mr. Archit Vasudeva Adv. (M: 9899834398) 24 AND + W.P.(C) 11028/2024 & CM APPL. 45592/2024 M/S STAR INTERNATIONAL & ANR. .....Petitioners Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Puneet, Mr. Yuvraj Singh, Ms. Shruti Garg, Mr. Chetan Kumar Shukla and Mr. Devansh Gargh, Advs. versus THE COMMISSIONER OF CUSTOMS & ORS. .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel alongwith Ms. Suhani Mathur and Mr. Jay Ahuja, Advs. (M: 8383820042) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE DHARMESH SHARMA JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. Signature Not Verified Digitally Signed By:DHIRENDER KUMAR W.P.(C) 11027/2024 & Connected matters Page 1 of 17 Signing Date:19.02.2025 12:14 Factual Background 2. The present writ petitions have been filed under Articles 226 and 227 of the Constitution of India seeking, inter alia, issuance of an appropriate writ for quashing of the impugned Order-in-Original dated 26th March, 2024 and (hereinafter “impugned Order-in-Original”) the impugned Show Cause Notice dated 20th June, 2012 (hereinafter “impugned SCN”) issued by the Respondent No. 1 – Commissioner of Customs, Inland Container Depot (Export), Tughlakabad, New Delhi and Respondent No. 4 – Additional Director General, Directorate of Revenue Intelligence, Delhi Zonal Unit, respectively. 3. The brief facts of the case are tha