Delhi High Court
W.P.(C)/11854/2015 of DIVYA ELECTRONICS Vs UNION OF INDIA & ORS. on 6 October 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC016583512015 + W.P.(C) 11854/2015 & CM 69444/2026 DIVYA ELECTRONICS .....Petitioner Through: Mr. Naveen Malhotra & Mr. Ritvik Malhotra, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Vedansh Anand, SPC with Mr. Shivam
$~28
*
IN THE HIGH COURT OF DELHI AT NEW DELHI
CNR No. DLHC016583512015
+
W.P.(C) 11854/2015 & CM 69444/2026
DIVYA ELECTRONICS
.....Petitioner
Through:
Mr. Naveen Malhotra & Mr. Ritvik
Malhotra, Advs.
versus
UNION OF INDIA & ORS.
.....Respondents
Through:
Mr. Vedansh Anand, SPC with Mr.
Shivam Kumar, Adv.
CORAM:
HON'BLE MR. JUSTICE AVNEESH JHINGAN
HON'BLE MS. JUSTICE SHAIL JAIN
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
2
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
O R D E R
%
06.10.2026
1. The writ petition is filed for quashing of Show Cause Notice bearing F. No.23/17/2011-DZU (Anju & Divya/4805 dated 23.09.2014 (for short ‘SCN’) issued by Additional Director General, Directorate of Revenue Intelligence, DZU, New Delhi (hereinafter ‘respondent no.3’).
2. The main ground for challenge to the SCN was that respondent no.3 was not a proper authority for issuance of the SCN.
3. The decision of this court in Mangli Impex Ltd. v. Union of India, 2016 SCC OnLine DeL 2597 was in favour of the petitioner and the show cause notices were quashed. However, the department succeeded before the Supreme Court and in Commissioner of Customs v. Canon India Pvt. Ltd., (2025) 4 SCC 509 respondent no.3 was held to be the proper authority.
4. In the interregnum pursuant to SCN, an order-in-original has been 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 08/10/2026 at 12:19:06
passed and is subject matter of W.P.(C) 3572/2024. In view of this development, the petition is disposed of as infructuous. Pending application is also disposed of.
5. Needless to say that all the issues raised in this petition can be raised in W.P.(C) 3572/2024.
AVNEESH JHINGAN, J
SHAIL JAIN, J OCTOBER 6, 2026 Ch
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 08/10/2026 at 12:19:06