Shri Balaji Enterprises vs Additional Director General New Delhi & ...

ik-88288545 Delhi High Court 19 December 2024 • 11 min read

Judges (2)

Amit Sharma Coram Prathiba M. Singh Delivered

Counsel (9)

Chayya Khosla Counsel Respondent Gusheen Kaur Counsel Respondent Harpreet Singh Counsel Respondent Nidhi Banga Counsel Respondent Nishant Kumar Counsel Respondent Sanjam Chaba Counsel Respondent Shubhankar Jha Counsel Petitioner Sonakshi Monga Counsel Respondent Tanishq Mehta Counsel Respondent

Parties (2)

Additional Director General New Delhi Respondent Shri Balaji Enterprises Petitioner

Case Significance

Shri Balaji Enterprises vs Additional Director General New Delhi & ... is a Delhi High Court decision dated December 19, 2024 (citation: ik-88288545). A car accessories importer challenged a DRI show-cause notice dated 17 April 2015 demanding customs duty, interest, penalty, and fine for imports during 2010-2013. Despite the petitioner filing a reply to the SCN, the adjudication authority failed to decide the matter for over 8 years, placing it in a callbook from 2016-2017 and issuing only four hearing notices during the entire period. The court quashed the show-cause notice, finding no glaring impossibility that prevented the Customs Depar The bench comprised Justices Amit Sharma and Prathiba M. Singh. The judgment was delivered by Justice Prathiba M. Singh.

Summary

A car accessories importer challenged a DRI show-cause notice dated 17 April 2015 demanding customs duty, interest, penalty, and fine for imports during 2010-2013. Despite the petitioner filing a reply to the SCN, the adjudication authority failed to decide the matter for over 8 years, placing it in a callbook from 2016-2017 and issuing only four hearing notices during the entire period. The court quashed the show-cause notice, finding no glaring impossibility that prevented the Customs Department from adjudicating the matter within a reasonable time.

What was the outcome of Shri Balaji Enterprises vs Additional Director General New Delhi & ...?

A car accessories importer challenged a DRI show-cause notice dated 17 April 2015 demanding customs duty, interest, penalty, and fine for imports during 2010-2013. Despite the petitioner filing a repl...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-88288545)