GURJIT SINGH BAINS vs ADDL COMMISSIONER OF CUSTOMS IMPORT & ORS.

Judgment text excerpt

$~14 & 15 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 17th March, 2025 + W.P.(C) 8263/2024 & CM APPL. 33990/2024 GURJIT SINGH BAINS .....Petitioner Through: Mr. Pradeep Jain, Mr. Sambhav Jain and Mr. Pranav Raj Singh, Advocates. versus ADDL COMMISSIONER OF CUSTOMS IMPORT & ORS. .....Respondents Through: Mr. Subham Kumar and Mr. Dipak Raj, Advocates for Mr. Anurag Ojha, Sr. Standing Counsel for R-1. Ms. Anushkaa Arora, Senior Panel Counsel for UOI with Mr. Taranpreet Singh, Advocate for R-3. 15 + W.P.(C) 8301/2024 & CM APPL. 34056/2024 SANDEEP ARORA .....Petitioner Through: Mr. Pradeep Jain, Mr. Sambhav Jain and Mr. Pranav Raj Singh, Advocates. versus ADDL COMMISSIONER OF CUSTOMS IMPORTS INLAND CONTAINER DEPOT TUGHLAKABAD NEW DELHI & ORS. .....Respondents Through: Mr. Subham Kumar and Mr. Dipak Raj, Advocates for Mr. Anurag Ojha, Sr. Standing Counsel for R-1. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J.(ORAL) 1. This hearing has been done through hybrid mode. Signature Not Verified Signed By:NAMITA W.P.(C) 8263/2024 & W.P.(C) 8301/2024 Page 1 of 8 DHYANI Signing Date:20.03.2025 12:05:58 2. These two petitions i.e. W.P.(C) 8263/2024 & W.P.(C) 8301/2024 have been filed by the Petitioners i.e. Gurjit Singh Bains and Sandeep Arora respectively, under Article 226 & 227 of the Constitution of India challenging the impugned show cause notice bearing F. no. DRI/MZU/F/ENQ(INT)100/2014/10175 dated 30th December, 2014 and the Order-in-Original bearing no. 74/2024/KP/ADDL.COMMR/IMP/ICDTKD dated 30th March, 2024 passed consequent to the said show cause notice. 3. The brief background is that a Directorate of Revenue Intelligence (hereinafter ‘DRI’) investigation was initiated against one M/s. Seiger International, New Delhi for e