Krishna International v. The Additional Director General Directorate Of Revenue Intelligence & ORS.

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 21.

+ W.P.(C) 5582/2016 KRISHNA INTERNATIONAL ..... Petitioner Through Mr Priyadarshi Manish and Mrs Anjali Manish, Advocates.

versus THE ADDITIONAL DIRECTOR GENERAL DIRECTORATE OF REVENUE INTELLIGENCE & ORS.

..... Respondents Through Mr Vineet Sharma, Adovcate for Mr Satish Aggarwala, Advocate for DRI.

Mr Kamal Nijhawan, Senior Standing Counsel with Mr Sumeet Gaur, Advocate for R2.

CORAM:

JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU

O R D E R

% 03.06.2016

1. The challenge in this petition is to a show cause notice ('SCN') dated 21st December, 2012 passed by the Additional Director General, Directorate of Revenue Intelligence ('DRI') who, according to the Petitioner, is not a 'proper officer' within the meaning of Section 2 (34) of the Customs Act, 1962 ('Act') and therefore, has no jurisdiction to issue the SCN or adjudicate it. Reliance is placed on the recent judgment dated 3rd May 2016 passed by this Court in W.P. (C) No. 441 of 2013 (Mangli Impex Limited v. Union of India).

2. It will be open to the Petitioner to bring to the notice of the Additional Director General, DRI the judgment in Mangli Impex Limited v. Union of W.P.(C) 5582/2016 Page 1 of 2

India (supra). The Additional Director General will pass an order on the said issue not later than four weeks thereafter.

3. The petition is disposed of with the above observations. Order be given dasti. S.MURALIDHAR, J VIBHU BAKHRU, J JUNE 03, 2016 pkv W.P.(C) 5582/2016 Page 2 of 2