$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 16574/2025 & CM APPL. 67901/2025 ZAKIR KHAN .....Petitioner Through: Mr. Deepak Gandhi, Adv. versus ADDITIONAL DIRECTOR, GOVERNMENT OF INDIA, DIRECTORATE OF REVENUE INTELLIGENCE DELHI ZONAL UNIT & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj & Mr. Vipul Kumar, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN O R D E R % 10.11.2025 1. This hearing has been done through hybrid mode. CM APPL. 67902/2025 2. Allowed, subject to all just exceptions. The application is disposed of. W.P.(C) 16574/2025 & CM APPL. 67901/2025 3. The present petition has been filed by the Petitioner under Articles 226 and 227 of the Constitution of India, inter alia, challenging the Show Cause Notice dated 29th November 2022 (hereinafter, ‘SCN’) issued by the Directorate of Revenue Intelligence (hereinafter, ‘DRI’). Vide the impugned SCN, proceedings are sought to be commenced against the Petitioner- Mr. Zakir Khan, on the ground that he had imported several prohibited and restricted items including refurbished laptops, old and used CPUs, mobile, hard disks, wallets etc. 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 14/11/2025 at 12:30:52 4. The allegation in the present matter is that the said goods were being illegally imported and supplied to several persons based in Nehru Place, Delhi, who are traders of computers, laptops and its accessories. According to the SCN, there was a complete mis-declaration of the goods and all of these goods are alleged to be second hand. Pursuant thereto, seizures were made after searching the residential premises and warehouse premises of a company namely, M/s Consistent Infosystems Pvt. Ltd. One Mr. Nitin Bansal is stated to be the beneficial owner of the said company. The Petitioner is one of the noticees in the impugned SCN. 5. The ground on which the present writ petition has been filed is that there was an earlier SCN issued by the Commissioner of Customs (Port), Kolkata dated 27th June, 2024, wherein the very same goods were dealt with and proceedings are presently going on in Kolkata. Ld. Counsel for the Petitioner submits that the goods of the Petitioner have already been confiscated by the Kolkata Authorities, hence, the quashing of the SCN dated 29th November, 2022 is sought. 6. On the last date of hearing, Mr. Anurag Ojha, ld. SSC was asked to seek instructions. Today, he on instructions submits that on a closure examination, the DRI is of the view that the subject goods are not the same. 7. At this stage, ld. Counsel for the Petitioner submits that he would withdraw the present writ petition and defend the impugned SCN proceeding after duly filing a reply. 8. Accordingly, let a reply to the SCN be filed by the Petitioner by 31st December, 2025. After giving an opportunity of hearing to the Petitioner, the SCN shall proceed in accordance with law. All rights, remedies and contentions are left open. 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 14/11/2025 at 12:30:52 9. The writ petition, along with the pending application, is disposed of in these terms. PRATHIBA M. SINGH, J. SHAIL JAIN, J. NOVEMBER 10, 2025 yhj/kk/ck 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 14/11/2025 at 12:30:52