VIJAY ENTERPRISES & ANR. vs THE PRINCIPAL COMMISSIONER OF CUSTOMS & ANR.

Judgment text excerpt

$~13&14 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 10th January, 2025 + W.P.(C) 5809/2024 VIJAY ENTERPRISES & ANR. .....Petitioners Through: Mr. Tarun Gulati, Senior Advocate with Prem Ranjan Kumar and Ms. Shruti, Advocates versus THE PRINCIPAL COMMISSIONER OF CUSTOMS & ANR. .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel along with Mr. Suhani Mathur and Shivang Chawla, Advs. for R-2. 14 WITH + W.P.(C) 15436/2023 VIJAY ENTERPRISES ANDANR .....Petitioners Through: Mr. Tarun Gulati, Senior Advocate with Prem Ranjan Kumar and Ms. Shruti, Advocates versus ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF REVENUE INTELLIGENCE AND ORS. .....Respondents Through: Mr. Anurag Ojha, SSC along with Mr. Subham Kumar, Adv. 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 petitions have been filed under Articles 226 and 227 of the Constitution of India seeking inter alia issuance of an appropriate writ Signature Not Verified W.P.(C) 5809/2024 & 15436/2023 Page 1 of 22 Digitally Signed By:RAHUL Signing Date:22.01.2025 11:32 for quashing the impugned Order-in-Original No. 3/2024/VCG/Pr.Commr./ICD-IMP/TKD dated 31st January, 2024 passed by the Respondent No. 1 – Principal Commissioner of Customs (Import), ICD Tughlakabad, New Delhi, and the impugned Show Cause Notice bearing No. DRI F.No. 23/118/2005-DZU/VE (hereinafter “SCN”) dated 23rd May, 2008, issued by the Respondent No. 2 - Additional Director General, Directorate of Revenue Intelligence, Delhi Zonal Unit (hereinafter “DRI”). 3. The impugned Order-in-Original is challenged, inter alia, on the ground that validity of the impugned SCN was under consideration before this Court