YOGENDRA SINGH BALYAN vs UNION OF INDIA & ORS.

Judgment text excerpt

$~52 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 10th March, 2025 + W.P.(C) 3012/2025 & CM APPL. 14249/2025, CM APPL.14250/2025 YOGENDRA SINGH BALYAN .....Petitioner Through: Mr Anurag Soan, Mr Akshay Saxena, Mr. Rituraj, Mr Nishank, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Raghwendra Tiwari, SPC (UOI). Mr. Harpreet Singh, SSC along with Ms. Suhani Mathur and Mr. Jai Ahuja, Advs. for R-2 & 5. 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 by the Petitioner under Article 226 of the Constitution of India seeking quashing of the impugned Order-in-Original dated 14th January, 2025. The Exporter - M/s Abhishek Exim had exported certain goods and claimed duty drawback in respect thereof. 3. The case of the Department was that various fraudulent documents were relied upon for claiming the duty drawback. Accordingly, two Show Cause Notices were issued on 14th January, 2021 and 30th December, 2021 respectively. The reply was filed by the Petitioner and hearings were also held. The impugned Order-in-Original was passed on 14th January, 2025 holding the Petitioner guilty and liable to pay penalties inter alia to the extent of Rs. 5,00,000. 4. Ld. Counsel for the Petitioner challenges the said impugned order on two primary grounds: Signature Not Verified Digitally Signed W.P.(C) 3012/2025 Page 1 of 4 By:RAHUL Signing Date:13.03.2025 17:52:52 i) Firstly, that the Show Cause Notice was issued beyond the prescribed period of limitation which is three years; ii) Secondly, that the said issue regarding limitation was not even considered in the impugned order. 5. Mr. Harpreet Singh, ld. Sr. Standing Counsel submits th