MANISH CHOPRA vs PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF REVENUE INTELLIGENCE (HEADQUARTERS) NEW DELHI & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 26th March, 2025 W.P.(C) 9432/2024 MANISH CHOPRA .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth, Ms. Palak Mathur and Mr. Varun Phore, Advocates. versus PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF REVENUE INTELLIGENCE (HEADQUARTERS) NEW DELHI & ANR. .....Respondents Through: Ms. Suhani Mathur and Mr. Jai Ahuja, Advocates for Mr. Harpreet Singh, Senior Standing Counsel. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed on behalf of the Petitioner-Manish Chopra under Article 226 of the Constitution of India inter alia seeking issuance of an appropriate writ for setting aside the seizure memo dated 14th February, 2024 vide which Rs.42,00,000/- of the Petitioner was seized. Further, the Petitioner prays for release of the said amount. 3. The challenge in this petition is to the seizure of a sum of Rs.42,00,000/- which has been effected by the Directorate of Revenue 4. The case of the Respondent is that the Petitioner upon importing certain goods from China, had undervalued the sa