M/S Victory Electric Vehicles International PVT LTD (Prsently Known As) Victory Electric Vehicles I vs. Union Of INDIA & Anr.
Held
The Court held that the revenue failed to adhere to the mandatory pre-notice consultation requirements under Section 28(1)(a) of the Customs Act, 1962, and Regulation 3 of the Pre-Notice Consultation Regulations, 2018. The show cause notice was issued before the expiry of the statutory period for response.
Facts
The petitioner challenged an Order-in-Original, arguing it was based on an untenable show cause notice. The primary issue was the alleged failure to conduct a mandatory pre-notice consultation as required by law before issuing the notice.
Key Issues
Whether the show cause notice was legally valid given the alleged non-compliance with pre-notice consultation procedures and whether the statutory timelines were adhered to.
Sections Cited
Section 28(1)(a), Section 28AA, Regulation 3(2), Regulation 3(4)
AI-generated summary — verify with the full judgment below
W.P.(C)No.12425/2022 $~40 * IN THE HIGH COURT OF DELHI AT NEW DELHI %
Date of Decision: 20.9.2022
+ W.P.(C) 12425/2022 & CM Appl.37362/2022 M/S VICTORY ELECTRIC VEHICLES INTERNATIONAL PVT LTD (PRSENTLY KNOWN AS) VICTORY ELECTRIC VEHICLES INTERNATIONAL LTD (THROUGH ITS DIRECTOR)
......Petitioner
Through: Mr S. Sunil, Adv.
versus
UNION OF INDIA & ANR.
......Respondents Through: Ms Nidhi Raman, CGSC with Mr Chetanya Puri and Mr Zubin Singh, Advs. for R-1. Mr Satish Kumar, Sr. Standing Counsel with Mr Anis Raj and Mr Dhruv, Advs. for R-2. CORAM:
HON'BLE MR. JUSTICE RAJIV SHAKDHER
HON'BLE MS. JUSTICE TARA VITASTA GANJU
[Physical Court hearing/ Hybrid hearing (as per request)] RAJIV SHAKDHER, J. (Oral):
This writ petition was listed before the Court, in the first instance, on 29.08.2022, when after hearing the counsel for the petitioner as well as the counsel for the respondents i.e., Ms Nidhi Raman, who appeared on behalf of respondent no.1/Union of India and Mr Satish Kum
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