Satish Chemcial India Private Limited v. Directorate Of Revenue Intelligence & ANR.

$~71 *

IN THE HIGH COURT OF DELHI AT NEW DELHI

+ W.P.(C) 7581/2021 & CM APPL. 23720/2021 SATISH CHEMICAL INDIA PRIVATE LIMITED .....Petitioner Through:

Mr. Bharat Bhushan, Ms. Nidhi Gupta, Mr. Anunay Mishra, Advocates.

versus DIRECTORATE OF REVENUE INTELLIGENCE & ANR.

.....Respondents Through:

Mr. Aditya Singla, SSC CBIC with Ms. Arya Suresh Nair, Advocate for DRI.

Mr. Sushil Raaja, SPC for UOI.

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA

O R D E R

% 08.04.2025 1.

This hearing has been done through hybrid mode. 2.

The present petition has been filed by the Petitioner- M/s Satish Chemical India Pvt. Ltd. under Article 226 of the Constitution of India seeking issuance of appropriate directions to set aside the Show Cause Notice bearing F. No. DRJ / HQ - CI / C- Cell/50D/Int-9/2019/Pt-8/2452 dated 25th June, 2020 (hereinafter, SCN) issued by the Additional Director General, Directorate of Revenue Intelligence.

3.

The said SCN has been challenged by the Petitioner 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 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 14:08:51

Customs, 2021 (18) SCC 563 (hereinafter 'Canon-I'), which had held that DRI Officials are not 'proper officers'.

4.

Ld. Counsel for the Petitioner submits that he 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').

5.

The present petition is dismissed as withdrawn.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

PRATHIBA M. SINGH, J.

RAJNEESH KUMAR GUPTA, J.

APRIL 8, 2025/nd/ss 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 14:08:51