MANISH KUMAR JAIN vs STATE & ANR

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Reserved on: 8th May, 2025 Pronounced on: 14th July, 2025 + CRL.M.C.984/2018 MANISH KUMAR JAIN S/o Late Shri A.K. Jain R/o J-120, Second Floor, Sector-41, Noida. .....Petitioner Through: Mr. Priyadarshi Manish, Ms. Anjali Jha Manish, Mr. Paras Aneja & Mr. Aman Ahluwalia, Advocates versus 1. STATE Through Standing Counsel Delhi High Court New Delhi. 2. SHRI NAVYUG TANEJA Senior Intelligence Officer Directorate of Revenue Intelligence, 7th Floor, D Block, I.P. Bhawan, I.P. Estate, New Delhi. .....Respondents Through: Mr. Shoaib Haider, Additional Public Prosecutor for Respondent No.1-State Mr. Satish Aggarwala, Senior Standing Counsel for Respondent No.2 CORAM: HON'BLE MS. JUSTICE NEENA BANSAL KRISHNA J U D G M E N T Signature Not Verified Signed By:ANIL CRL.M.C.984/2018 Page 1 of 14 KUMAR BHATT Signing Date:14.07.2025 18:35:55 NEENA BANSAL KRISHNA, J. 1. Petition under Section 482 Code of Civil Procedure, 1973 (hereinafter referred to as Cr.P.C) has been filed seeking quashing of Criminal Complaint No.26460/2017 (now re-numbered as 6903/2018) under Section 174 Indian Penal Code, 1860 (hereinafter referred to as “IPC”) and the Non-Bailable Warrants dated 22.01.2018 issued against the Petitioner, Manish Kumar Jain. 2. Briefly stated, the Petitioner, Manish Kumar Jain, Partner of M/s Mala Petrochemicals & Polymers was engaged in import and trading of different chemicals including PVC. He filed a Bill of Entry bearing No.8911267 dated 16.03.2017, for clearance of Ammonium Sulphate at the assessable value of Rs.67,50,658.20 and paid the requisite customs duty. However, the consignment was wrongly sent by the Supplier and the Directorate of Revenue Intelligence (DRI) issued an alert against him. The search was conducted at his godown