$~60 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8949/2026 and CM APPL. 41968/2026 M/S SAI DECORATIVE GALLERY LLP & ANR. .....Petitioners Through: Mr. Sanjeev Kumar Awana, Mr. Saurabh Pandey & Mr. Mohd Asif, Advs. versus COMMISSIONER OF CUSTOMS (APPEALS) ....Respondent Through: Mr. Anurag Ojha, SSC, Mr. Dipak Raj, Adv., Mr. Aryaman Singh Chouhan, Adv., Mr. Aditya Chaudhary, Adv. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 08.07.2026 1. The present writ petition has been filed under Article 226 of the Constitution of India, inter alia, assailing Order-in-Appeal No. CC(A)CUS/D-I/EXPORT/NCH/76-77/2026-27 dated 28.04.2026 passed by the Commissioner of Customs (Appeals), whereby the statutory appeals preferred by the petitioners came to be dismissed 2. Admittedly, against the order dated 28.04.2026 passed by the Appellate Authority, which is impugned in the present writ petition, an appeal lies before the Customs, Excise and Service Tax Appellate Tribunal under Section 129A of the Customs Act, 1962. 3. In view of the availability of the aforesaid statutory remedy, this Court is not inclined to entertain the present writ petition in exercise of its jurisdiction under Article 226 of the Constitution of India. 4. Accordingly, the Petitioner is relegated to avail the statutory 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 13/07/2026 at 15:52:03 remedy of appeal in accordance with law. 5. Accordingly, the present writ petition along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 8, 2026 Pallavi/RM 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 13/07/2026 at 15:52:03