2025 (3) TMI 134

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.... JUSTICE SAURABH BANERJEE For the Petitioner Through: Mr. Tarun Gulati, Senior Advocate with Mr. Puneet Agrawal, Mr. Yuvraj Singh, Ms. Shruti Garg, Ms. Shruti & Mr. Chetan Kumar Shukla, Advs.   For the Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel along with Mr. Jai Ahuja and Ms. Suhani Mathur, Advs. Mr. Sushil Raaja, Adv. Mr. Harish Kumar Garg, Adv. for R-2. Mr. Anurag Ojha, Sr. Standing Counsel with Mr. Subham Kumar and Mr. Dipak Raj, Advs. for Customs. PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present writ petitions have been filed under Articles 226 and 227 of the Constitution of India inter alia seeking issuance of an appropriate writ for quashing of th....

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....afique. This firm has been extensively used for import of rubber compound by Shri Rafique. 2. M/s Y.K. Rubber, Delhi: The proprietor of this firm is Mohammad Yakub, father of Shri Rafique. This firm has also been used extensively for import of rubber compound. 3. M/s Laxmi Industrial Corporation: The proprietor of this firm is Shri Ashok Goyal. 4. M/s Jai Durga Enterprises. The proprietor of this firm is Shri Rajesh who in his statement W.P.(C) 10758/2024 & connected matters Page 5 of 7 admitted that he had opened the firm on the instruction of Shri Rakesh Mangala 5. M/s Star International: The proprietor of this firm is Shri Dayanand who in his statement admitted to have opened the said firm on the instr....

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....r Section 111 (m) of the Customs Act, 1962. Shri Shivinder Singh knowingly and intentionally made, signed and used and caused to be made, signed or used false declarations, statements and documents viz. creating fake invoices at grossly undervalued rate, while making fraudulent imports with an intention to evade Customs duty. Accordingly, he is liable to be penalized under Section 112 (a) & (b) and Section 114 AA of the Customs Act, 1962." 5. On the basis of the allegations stated in the impugned SCN, the DRI raised various demands against the Petitioners including interest and penalty. The impugned SCN was however not adjudicated for a substantial period of time by the concerned assessing authority. 6. The Petitioners in the present ....