$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010894742025 + W.P.(C) 17289/2025 M/S GURU KIRPA ENTERPRISES .....Petitioner Through: Mr. Sholab Arora, Adv. versus OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT) .....Respondent Through: Mr. Aakarsh Srivastava, Senior Standing Counsel with Mr. Ashish Bansal, Mr. Ankit Kumar, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 15.09.2026 1. Admittedly, the Petitioner has a statutory remedy of appeal against the Impugned Order dated 26.07.2025. 2. The Petitioner challenges the rejection of its application seeking amendment of the shipping bills. However, the Counter-Affidavit filed by the Respondent raises disputed questions of fact, including that the Petitioner, after purchasing the energy drinks at Rs.228/- per bottle/piece, exported them at Rs.148/- per bottle/piece. It is also contended that the Petitioner has not paid the applicable cess. 3. In these circumstances, the Petitioner, if so advised, may avail the statutory remedy of appeal. 4. With these observations, the present Writ Petition is disposed of. 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 17/09/2026 at 12:00:53 5. It is clarified that the observations made in this order shall not be construed as an expression on the merits of the case. The Appellate Authority shall consider and decide the matter independently, in accordance with law. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 15, 2026 jai/ad 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 17/09/2026 at 12:00:53