TILAK RAJ JAIN AND ANR. vs ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF REVENUE INTELLIGENCE, DELHI ZONAL UNIT AND ORS.

Judgment text excerpt

$~11 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th January, 2025 + W.P.(C) 14922/2023 TILAK RAJ JAIN AND ANR. .....Petitioners Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Prem Ranjan Kumar & Ms. Shruti, Advs. versus ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF REVENUE INTELLIGENCE, DELHI ZONAL UNIT AND 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. DRI F.No. 23/11/2008-DZU/6596 (hereinafter “SCN”) dated 26th December, 2008, issued by the Respondent No. 1 - Additional Director General, Directorate of Revenue Intelligence, Delhi Zonal Unit (hereinafter “DRI”) and to declare the Signature Not Verified Digitally Signed By:RAHUL W.P.(C) 14922/2023 Page 1 of 13 Signing Date:22.01.2025 11:32 proceedings initiated under the SCN by Respondent No. 2 – Principal Commissioner of Customs, ICD Tughlakabad, New Delhi, to be barred by limitation under Section 28(9) of the Customs Act, 1962 (hereinafter, “Act”). 3. The case of the Petitioners is that they were engaged in the trading of indigenous and imported Galvanised Iron wires (hereinafter “GI wires”) through their firm M/s. Ikon Wire (India). According to the Petitioners, the imported GI wires were being procured from one S