DIRECTORATE OF REVENUE INTELLIGENCE vs SWARAJ INTERNATIONAL & ANR.

* IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 25th April, 2025 Pronounced on: 13th May, 2025 CRL.M.C. 671/2013 & CRL.M.A. 2187/2013 DIRECTORATE OF REVENUE INTELLIGENCE .....Petitioner Through: Mr. Satish Aggarwala, Senior Standing Counsel with Ms. Shagun Vaswani, Advocate. versus SWARAJ INTERNATIONAL & ANR. .....Respondents Through: Mr. Ramakant Gaur, Ms. Sneha Arya, Ms. Harshi Gaur, Ms. Meenakshi Sahu, Ms. Roopini Nandan and Ms. Sobiya Manzoor, Advocates for R-2. CORAM: HON'BLE MR. JUSTICE SANJEEV NARULA JUDGMENT SANJEEV NARULA, J.: 1. The Directorate of Revenue Intelligence,1 through the present petition, under Section 482 of the Code of Criminal Procedure, 1973, assails order dated 27th September, 2012,2 passed by ACMM, to the extent that it directs revaluation of the smuggled goods. 2. In brief, the factual background leading to the present petition, is as follows: 2.1. On 4th June, 2009, Respondent No. 2, Harsh Vasant, and one 1 “DRI” 2.2. Respondent No. 2 filed an application before ACMM, seeking revaluation of the goods. DRI filed a reply opposing the said request. However, by order dated 12th January, 2010, the application was allowed in following terms: “This is a