M/S ISMARTU INDIA PVT. LTD. vs UNION OF INDIA AND OTHERS

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment reserved on: 31.01.2025 Judgment pronounced on: 07.03.2025 W.P.(C) 15199/2023 & CM APPL. 60759/2023 (Stay) M/S ISMARTU INDIA PVT. LTD. ...Petitioner Through: Mr. Tarun Gulati, Sr. Adv. with Mr. Tarun Jain, Ms. Kritika Tuteja, Mr. Devansh Garg & Ms. Sheena Tyagi, Advs. versus UNION OF INDIA AND OTHERS ...Respondents Through: Mr. Gibran Naushad, SCC with Mr. Harsh Singhal, Adv. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE HARISH VAIDYANATHAN SHANKAR JUDGMENT HARISH VAIDYANATHAN SHANKAR, J. 1. The present petition impugns the Show Cause Notice1 dated 01 September 2023 issued under Section 28(4) of the Customs Act, 19622 by Respondent No. 2 and seeks a suitable writ quashing the same relying on various grounds inter alia, as follows: i. The impugned SCN dated 01 September 2023 is a subsequent (second) SCN and since a prior SCN, dated 25 July 2023, was already issued under Section 28(1) of the Act, the subsequent 1 SCN 2 The Act W.P.(C) 15199/2023 2. The primary grounds raised during arguments by the Respondent in their defence, in respect of issuance of SCN under Section 28(4) of the Act appears to be the followin