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

Judgment text excerpt

$~ * 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 Page 1 of 25 Signature Not Verified Digitally Signed By:HARVINDER KAUR BHATIA Signing Date:11.03.2025 10:20:12 SCN (hereinafter ―the impugned SCN‖) is bad in Law and not maintainable particularly since the previously issued SCN dated 25 July 2023 was on a similar factual matrix relating to the importation of similar goods. Such a notice, would in fact, constitute a ―change of opinion‖. ii. The impugned SCN does not satisfy the requirements of Section 28(4) of the Act as the same lacks any particulars regarding any alleged (a) collusion (b) deliberate misrepresentation, or (c) the withholding of crucial information. The impugned SCN does not satisfy the mandatory conditions for issuance of the same. iii. The Petitioner has been making continuous and consisten