Delhi High Court - Orders
M/S R.M. Trading And Co vs Directorate Of Revenue Intelligence on 15 April, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~57
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 4649/2025 & CM APPL. 21518/2025
M/S R.M. TRADING AND CO. .....Petitioner
Through: Mr. Pradeep Jain, Mr. Sambhav Jain,
Mr. Pranav Raj Singh and Mr.
Shubhankar Jha, Advocates.
versus
DIRECTORATE OF REVENUE INTELLIGENCE .....Respondent
Through: Mr. Harpreet Singh, SSC with Ms.
Suhani Mathur and Mr. Jai Ahuja,
Advocates.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE RAJNEESH KUMAR GUPTA
ORDER
% 15.04.2025
1. This hearing has been done through hybrid mode.
2. The present writ petition has been filed by the Petitioner - M/s R.M. Trading and Co. under Article 226 and 227 of the Constitution of India raising various grievances against the Respondent - Directorate of Revenue Intelligence ('DRI'). Vide the present petition, the Petitioner is seeking issuance of appropriate directions for setting aside the detention memo dated 28th November, 2024 and unconditional release of the goods filed under Bill of Entry No. 6885561, 6885556, 6885554, and 6885567 dated 26th November, 2024 to the Petitioner.
3. Furthermore, the Petitioner is seeking for issuance of directions to the Respondent to allow their goods to be warehoused in accordance with Section 49 of the Customs Act, 1962.
4. The case of the Petitioner is that it imported certain polyester laminated fabrics from China on 26th November, 2024 and the DRI officials kept the 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 16/04/2025 at 21:41:41 consignment on hold.
5. The reason given for such detention was that there was mis-declaration of the quantity of goods and thus, the goods were detained for further investigation. Pursuant to the detention, Detention Memo bearing DIN- 202411DDZ4000111DCC dated 28th November, 2024 was issued. The relevant portion of the Detention Memo is reproduced below:
"Offence: Misdeclaration in quantity of imported goods, therefore, the goods are hereby placed under detention under section 110 of the Customs Act, 1962 for further investigation."
6. Subsequently, the Petitioner paid the differential duty via TR-6 challan dated 13th December, 2024 and also paid some amount of penalty as also the interest.
7. However, the DRI, despite repeated letters from the Petitioner dated 23rd December, 2024, 6th January, 2025, 11th February, 2025, 13th February, 2025 and 5th March, 2025, has refused to allow clearance of the goods as also the warehousing of goods at a storage facility in terms of Section 49 of the Customs Act, 1962. Hence the present petition.
8. The DRI has been served with the writ petition at its email address at [email protected]. However, there is no appearance on behalf of the Respondent. Mr. Harpreet Singh, ld. Senior Standing Counsel who is present in Court is requested to accept notice in this matter and obtain instructions.
9. List on 21st April, 2025 in the Supplementary List.
PRATHIBA M. SINGH, J RAJNEESH KUMAR GUPTA, J APRIL 15, 2025/MR 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 16/04/2025 at 21:41:41