Delhi High Court Quashes Decade-Old Customs Notice and subsequent order

Rakesh Kumar Mangala Vs Commissioner of Customs Export & Ors. (Delhi High Court) In a significant ruling, the Delhi High Court has quashed a show cause notice issued by the Directorate of Revenue Intelligence (DRI) in 2012 and the subsequent demand order (Order-in-Original) passed by the Commissioner of Customs in 2024 against petitioners, including Rakesh Kumar Mangala. The court’s decision hinged on the principle that if the foundation of a case, the show cause notice, is found to be unsustainable, the subsequent order based on it cannot stand. The case, titled Rakesh Kumar Mangala...