POLYGLASS ACRYLIC MANUFACTURING CO PVT LTD vs THE ADDITIONAL DIRECTOR GENERAL THROUGH THE DIRECTOR DIRECTORATE OF REVENUE INTELLIGENCE & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th January, 2025 W.P.(C) 15195/2023 POLYGLASS ACRYLIC MANUFACTURING CO PVT LTD .....Petitioner Through: Mr. Tarun Gulati, Senior Advocate with Prem Ranjan Kumar and Ms. Shruti, Advocates versus THE ADDITIONAL DIRECTOR GENERAL THROUGH THE DIRECTOR DIRECTORATE OF REVENUE INTELLIGENCE & ORS. .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel along with Mr. Suhani Mathur and Shivang Chawla, Advs. for R-2. Mr. Ajay Jain (SPC), Ms Bijay Lakshmi, Mr. Manoj, Mr. Harshit Batra, Mr Manoj Gautam, Mr. M. N. Mishra, Mr Krishna Sharma, Ms Gauranshi, Advs. for R-4. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE DHARMESH SHARMA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. Factual Background 2. The present writ petition has been filed under Articles 226 and 227 of the Constitution of India seeking inter alia issuance of an appropriate writ for quashing of the Show Cause Notice bearing No. F.No. DRI/AZU/INV- W.P.(C) 15195/2023 3. The case of the Petitioner Company is that it was engaged in the business of importing and trading of various goods including parts of water purifier such as RO Membr