Dismissed¶¶18

Sanat Printers v. Directorate of Revenue Intelligence

Delhi HC8 Apr 2025W.P.(C)/10780/2021

Case brief

AI extract

What is this about?

DRI show cause notice; proper officer; jurisdiction of DRI officials; Section 28 Customs Act 1962; Article 226 Constitution of India; Canon India Pvt. Ltd. v. Commissioner of Customs 2021 (18) SCC 563 (Canon-I); Review Petition (Civil) No. 400/2021 Commissioner of Customs v. M/s Canon India Private Limited (Canon-II); SCN F.NO. DRI / DZU / Enq. 13 / 2016 / 26 /06 dated 16th April 2018; writ petitions dismissed as withdrawn; Directorate of Revenue Intelligence; Delhi High Court 08.04.2025.

What did the court decide?

The present petitions are dismissed as withdrawn, and pending application(s), if any, stand disposed of; no adjudication was rendered on the jurisdictional challenge to the SCN. ¶¶18

Sanat Printers Vs Directorate of Revenue Intelligence — Customs and Excise | Delhi HC (2025)

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$~78, 79, 80 & 84

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* IN THE HIGH COURT OF DELHI AT NEW DELHI

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W.P.(C) 10780/2021 & CM APPL. 33258/2021 SANAT PRINTERS .....Petitioner Through: Mr. Bharat Bhushan, Ms. Nidhi Gupta, Mr. Anunay Mishra, Advocates. versus DIRECTORATE OF REVENUE INTELLIGENCE .....Respondent Through: Mr. Satish Kumar, Sr. Standing Counsel with Ms. Vaishali Goyal, Adv. 79 + W.P.(C) 11056/2021 & CM APPL. 34107/2021, 8234/2023 SANAT SETH .....Petitioner Through: Mr. Bharat Bhushan, Ms. Nidhi Gupta, Mr. Anunay Mishra, Advocates. versus DIRECTORATE OF REVENUE INTELLIGENCE .....Respondent Through: Mr. Satish Kumar, Sr. Standing Counsel with Ms. Vaishali Goyal, Adv.

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W.P.(C) 11426/2021 & CM APPL. 35162/2021 SGM PAPER PRODUCTS .....Petitioner Through: Mr. Bharat Bhushan, Ms. Nidhi Gupta, Mr. Anunay Mishra, Advocates. versus DIRECTORATE OF REVENUE INTELLIGENCE .....Respondent Through: Mr. Satish Kumar, Sr. Standing Counsel with Ms. Vaishali Goyal, Adv. 84 + W.P.(C) 12119/2021 & CM APPL. 37840/2021 COLORPLAST SYSTEMS PRIVATE LIMITED .....Petitioner Through: Mr. Bharat Bhushan, Ms. Nidhi Gupta, Mr. Anunay Mishra, Advocates.

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/04/2025 at 14:09:13

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Versus

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DIRECTORATE OF REVENUE INTELLIGENCE .....Respondent Through: Mr. Satish Kumar, Sr. Standing Counsel with Ms. Vaishali Goyal, Adv.

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CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

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O R D E R

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% 08.04.2025

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This hearing has been done through hybrid mode.

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The present petitions have been filed by the Petitioners under Article 226 of the Constitution of India seeking issuance of appropriate directions to set aside the Show Cause Notice dated 16^th April, 2018 bearing F.NO. DRI / DZU / Enq. 13 / 2016 / 26 /06 issued by Respondent– Pr. Additional Director General, Directorate of Revenue Intelligence.

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The said SCN has been challenged by the Petitioners on the ground that the same has been issued without jurisdiction and DRI officials are not proper officers empowered to issue such SCN and for further adjudication under Section 28 of the Customs Act, 1962. Reliance was primarily placed upon the Supreme Court decision in Canon India Pvt. Ltd. v. Commissioner of Customs, 2021 (18) SCC 563 (hereinafter 'Canon-I’) , which had held that DRI Officials are not ‘proper officers’.

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Ld. Counsel for the Petitioners submits that she wishes to withdraw the present petition, as the issue has now been decided by the Supreme Court in Review Petition (Civil) No. 400/2021 titled 'Commissioner of Customs v. M/s Canon India Private Limited’, (‘Canon-II’) .

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 16/04/2025 at 14:09:13

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The present petitions are dismissed as withdrawn. Pending application(s), if any, also stand disposed of.

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PRATHIBA M. SINGH, J.

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RAJNEESH KUMAR GUPTA, J.

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APRIL 8, 2025/ nd/ss

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Sanat Printers v. Directorate of Revenue Intelligence

Case brief

What is this about?

What did the court decide?

Sanat Printers v. Directorate of Revenue Intelligence

Case brief

What is this about?

What did the court decide?

What the court decided

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