A V International & Anr. Vs Additional Director General Directorate of Revenue Intelligence & Ors. (Delhi High Court)
The Delhi High Court disposed of W.P.(C.) No.5024/2024 and W.P.(C.) No.16149/2023 arising from a common Directorate of Revenue Intelligence investigation into the Petitioners’ imports of signage materials from China and Taiwan. The First Show Cause Notice (SCN) No.11/2017 dated 27.03.2017 concerned goods seized during investigation and proposed confiscation and consequential penalties, while the Second SCN No.16/2020 dated 11.05.2020 concerned earlier imports and proposed recovery of customs duty, interest and penalty under Section 28 of the Customs Act, 1962. Both proceedings had been assigned to the same Adjudicating Authority and taken up together.
The Petitioners challenged, inter alia, the continuation of adjudication pursuant to the Second SCN, the Order-in-Original dated 01.02.2024 passed in respect of the First SCN, and alleged violations of natural justice including non-supply of relied upon documents. They contended that once the Court had stayed further proceedings pursuant to the Second SCN by order dated 14.12.2023, the Respondents could not proceed with the First SCN. They also disputed the validity of the extension dated 06.03.2023 and relied upon Section 28(9), the Call Book mechanism and the CBIC Instruction dated 17.03.2021.
