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Delhi High Court - Orders

Designco vs Union Of India & Ors on 12 September, 2023

Author: Yashwant Varma

Bench: Yashwant Varma, Dharmesh Sharma

                             $~16 to 18
                             *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                             +         W.P.(C) 14477/2022 & CM APPL. 44224/2022 (Stay,) CM
                                       APPL. 16731/2023 (13 Days Delay in Rej.)
                                       DESIGNCO                                                                ..... Petitioner
                                                                            Through:                 Mr. P.C.Patnaik and Mr.
                                                                                                     Hemant Mishra, Advs.
                                                     versus
                                       UNION OF INDIA & ORS.                                                      ..... Respondents
                                                     Through:                                        Mr. Rakesh Kumar, CGSC with
                                                                                                     Mr. Sunil, Adv. for DGFT/UOI.
                                                                                                     Mr. Jitesh Vikram Srivastava
                                                                                                     and Mr. Prajesh Vikram
                                                                                                     Srivastava, Advs. for UOI.
                                                                                                     Mr. Aditya Singla, Standing
                                                                                                     Counsel, CBIC and Ms. Charu
                                                                                                     Sharma, Adv. for R-1, 2, 4 & 5.
                             17
                             +         W.P.(C) 17314/2022 & CM APPL. 55055/2022 (Interim Relief)
                                       CM APPL. 37449/2023 (119 Days Delay in Rej.) CM APPL.
                                       37450/2023 (61 Days Delay In Rej.)
                                       M /S AMIT EXPORTS                                                        ..... Petitioner
                                                     Through:                                        Mr. Tarun Gulati, Sr. Adv. with
                                                                                                     Mr. Madhav Bhatia, Mr.
                                                                                                     Shrestha Arya, Mr. Aditya
                                                                                                     Pandey and Mr. Devansh Garg,
                                                                                                     Advs.
                                                     versus
                                       UNION OF INDIA & ORS.                                                     ..... Respondents
                                                     Through:                                        Mr. Rakesh Kumar, CGSC with
                                                                                                     Mr. Sunil and Mr. Rahul
                                                                                                     Kumar Sharma, Advs. for UOI.
                                                                                                     Mr. Satish Kumar, Standing
                                                                                                     Counsel with Ms. Vaishali
                                                                                                     Goyal, Adv. for R-7.
                                                                                                     Mr. Rajeev Kr. Mishra, Adv.
                                                                                                     for R-11.
                                                                                                     Mr. Satish Aggarwala, Standing




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 16/09/2023 at 18:29:46
                                                                                                      Counsel and Mr. Gagan
                                                                                                     Vaswani, Adv. for R-6 & 7.
                             18
                             +         W.P.(C) 17328/2022 & CM APPL. 55093/2022 (Interim Relief)
                                       CM APPL. 37439/2023 (116 Days Delay in Rej.)
                                       M/S SHARMA INTERNATIONAL                 ..... Petitioner
                                                        Through: Mr. Tarun Gulati, Sr. Adv. with
                                                                  Mr. Madhav Bhatia, Mr.
                                                                  Shrestha Arya, Mr. Aditya
                                                                  Pandey and Mr. Devansh Garg,
                                                                  Advs.
                                                        versus
                                       UNION OF INDIA & ORS.                   ..... Respondents
                                                        Through: Mr. Rakesh Kumar, CGSC with
                                                                  Mr. Sunil, Adv. for DGFT/UOI.
                                                                  Mr. Sandeep Mahapatra, CGSC
                                                                  and Mr. Gokul Sharma, Adv.
                                                                  for UOI/R-1, 2, 4, 5, 8 & 9.
                                                                  Mr. Satish Kumar, Standing
                                                                  Counsel with Ms. Vaishali
                                                                  Goyal, Adv. for R-7.
                                                                  Mr. Rajeev Kr. Mishra, Adv.
                                                                  for R-11.

                                       CORAM:
                                       HON'BLE MR. JUSTICE YASHWANT VARMA
                                       HON'BLE MR. JUSTICE DHARMESH SHARMA
                                                                            ORDER

% 12.09.2023

1. The principal questions which would arise for our consideration in these matters would be whether the Directorate of Revenue Intelligence [DRI] could question or assail the classification as adopted by the petitioners and as appearing in the scrips issued under the Merchandise Export Incentive Scheme [MEIS] by the Directorate General of Foreign Trade [DGFT]. The further question which arises for determination is whether an issue of classification can be taken up 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 16/09/2023 at 18:29:46 by the Customs authorities at all under the Customs Act, 1962 [the Act] and in a situation where the DGFT does not question the same.

2. In order to examine the aforementioned questions that arise holistically, we direct learned counsels for parties including counsels representing the DRI to place relevant material on the record, which may apprise us of the genesis for the creation of the DRI and the powers that have been entrusted to it under the Act.

3. The aforesaid material be placed on the record within a period of two weeks. We also take on board the statement of Mr. Kumar, learned Standing Counsel representing DGFT in W.P(C) 17314/2022 and who also accepts notice in the connected matters for the said respondent, that no counter affidavit is proposed to be filed at this stage.

4. List again on 29.11.2023.

5. Interim order(s) accorded earlier to continue till the next date of listing.

YASHWANT VARMA, J.

DHARMESH SHARMA, J.

SEPTEMBER 12, 2023 SU 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 16/09/2023 at 18:29:46