MR. SANDEEP DHANUKA vs DIRECTORATE OF REVENUE INTELLIGENCE & ANR.

Judgment text excerpt

$~J * IN THE HIGH COURT OF DELHI AT NEW DELHI % Judgment pronounced on: 03.11.2025 + W.P.(C) 9699/2025 and CM APPL.40674/2025, CM APPL. 52426/2025, CM APPL.66105/2025 MR. SANDEEP DHANUKA ..... Petitioner Through: Mr. Sidharth Luthra, Sr. Advocate along with Mr. Sidhant Kumar, Ms. Devika Mohan, Ms. Manyaa Chandok and Mr. Om Batra, Advocates. versus DIRECTORATE OF REVENUE INTELLIGENCE & ANR. ..... Respondents Through: Mr. Anurag Ojha, SSC, Mr. Dipak Raj, Mr. Shashank Kumar, Ms. Garima Kumar, Mr. Kuldeep Mishra and Mr. Deep Raj, Advocates for R-1. Mr. Ripudaman Bhardwaj, CGSC, Mr. Kushagra Kumar and Mr. Amit Kumar Rana, Advocates for UOI. CORAM: HON'BLE MR. JUSTICE SACHIN DATTA JUDGMENT 1. The present petition has been filed by the petitioner seeking quashing of the Look Out Circular (LOC) issued at the behest of respondent no. 1/ the Directorate of Revenue Intelligence (DRI), against the petitioner. 2. During the course of arguments on 11.08.2025, it was brought to the attention of this Court that the LOC was issued in the year 2015. Taking note of this submission, this Court directed the respondents to place on record the LOC against the petitioner. The relevant portion of the order W.P.(C) 9699/2025 Page 1 of 32 Signature Not Verified Digitally Signed By:ABHISHEK THAKUR Signing Date:03.11.2025 07:51:20 dated 11.08.2025 reads as under – “Let the existing LOC against the petitioner be also placed on record by the respondent before the next date of hearing.” 3. In compliance with the aforesaid directions, respondent no. 1 filed an Additional Affidavit dated 28.08.2025, wherein it was disclosed that a Look Out Circular was first issued against the petitioner on 06.11.2015, which had been renewed or amended from time to time. It was further stated that “Ultimately on 28.05.2