Delhi High Court
W.P.(C)/4338/2016 of M/S PROTONICS SYSTEM INDIA PVT. LTD Vs UNION OF INDIA & ORS. on 6 October 2026
HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011425572016 + W.P.(C) 4338/2016 M/S PROTONICS SYSTEM INDIA PVT. LTD .....Petitioner Through: Mr. Naveen Malhotra & Mr. Ritvik Malhotra, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Arunima Dwivedi, CGSC with Ms. Himanshi
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IN THE HIGH COURT OF DELHI AT NEW DELHI
CNR No. DLHC011425572016
+
W.P.(C) 4338/2016
M/S PROTONICS SYSTEM INDIA PVT. LTD
.....Petitioner
Through:
Mr. Naveen Malhotra & Mr. Ritvik
Malhotra, Advs.
versus
UNION OF INDIA & ORS.
.....Respondents
Through:
Ms. Arunima Dwivedi, CGSC with
Ms. Himanshi Singh, Ms. Monalisha
Pradhan & Mr. Suman Ghosh, Advs.
Mr. Vedansh Anand, SPC with Mr.
Shivam Kumar, Adv.
Mr. Dipak Raj & Mr. Aditya
Chowdhary, Advs.
Mr. Gibran Naushad, SSC with Mr.
Suraj Shekhar Singh, Mr. Hasan
Haider & Mr. Anish Mishra, Advs.
CORAM:
HON'BLE MR. JUSTICE AVNEESH JHINGAN
HON'BLE MS. JUSTICE SHAIL JAIN
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O R D E R
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06.10.2026
1. The writ petition is filed for quashing of Show Cause Notice bearing F. No.23/17/2011-DZU/3149 dated 26.06.2014 (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, 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 12:19:02
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 period pursuant to SCN an order-in-original has been passed and is subject matter of W.P.(C) 5430/2024. In view of this development, the petition is disposed of as infructuous.
5. Needless to say that all the issues raised in this petition can be raised in W.P.(C) 5430/2024.
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 12:19:02