2025 (4) TMI 257

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..... pondents Through: Mr. Kunal Rawat, SPC with Ms. Ekta and Ms. Dolly Verma, Advocates. Mr. Gibran Naushad, Sr. Standing Counsel with Mr. Harsh Singhal and Mr. Suraj Shekhar Singh, Advocates PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. This petition is filed under Article 226 and 227 of the Constitution of India by the Petitioner - Mohammed Afroz Memon, chal .....

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..... was also found by DRI that various entities were involved in supplying goods to the said main accused. The DRI had inspected various live consignments and had also conducted a market survey which revealed that ordinary garments were being overpriced only with an intention to avail duty drawbacks. There is a detailed investigation report which was the basis of the SCN which was issued on 08th Marc .....

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..... years, the SCN itself would be liable to be quashed. Ld. Counsel has also relied upon the order of the Supreme Court dated 19th October, 2023 in SLP (Civil) 24022/2023 titled as Union of India & Ors. Versus M/S Raghav International & Anr. which reads as under: "Delay in filing the special leave petition is condoned. Having heard learned counsel for the petitioners and learned counsel for the .....

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..... nterference in this case. Hence, the special leave petition is dismissed on the basis of delay and latches. Pending application(s), if any, shall also stand disposed of." 8. A perusal of the above order would show that in the said matter, the SCNs were issued after a delay of six to ten years and there was no reasonable explanation for such delay. 9. In the present case, the SCN itself sh .....

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..... toms, Central Excise Duties and Service Tax Drawback Rules, 1995 would not apply as the said rule would only be applicable with respect to the main accused person Mr. Neeraj Bhanupratap Singh. This issue shall also be considered by the Adjudicating Authority. 12. The petition stands disposed of in the above terms. Pending applications, if any, are also disposed of.
Case laws, Decisions, Judge .....

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