$~97 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9618/2026, CM APPL. 44889/2026, CM APPL. 44890/2026 JATIN GARG .....Petitioner Through: Mr. Prashant Malik, Mr. Aman Kharb, Mr. Sunny, Mr. Deepanshu Malik, Advs. versus THE COMMISSIONER OF CUSTOMS & ORS. .....Respondents Through: Mr. Piyush Beriwal, Ms. Ruchita Srivastava, Advs. for R-1. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 20.07.2026 1. Through the present Writ Petition, the Petitioner prays for quashing of order dated 24.04.2026 passed by the Commissioner of Customs (Appeals). 2. Learned counsel representing the Petitioner does not dispute that the Petitioner has an alternative remedy of filing appeal under Section 129(A) of the Customs Act, 1962, as well as remedy of revision under Section 129(DD) of the Customs Act, 1962 before the Joint Secretary. 3. Learned counsel representing the Petitioner submits that the Show Cause Notice (‘SCN’) was not issued within the prescribed and that Revisional Authority may be directed to consider the aforesaid contention while adjudicating the matter. 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 24/07/2026 at 12:39:32 4. This Court has considered the submission made by the learned counsel representing the Petitioner. 5. In view of the aforesaid, the present Writ Petition is disposed of, while relegating the Petitioner to the statutory alternative remedy. It shall be open to the Petitioner to urge before the Revisional Authority that the Show Cause Notice was not issued within the period prescribed under law. 6. If such a plea is raised, the Revisional Authority shall consider the same in accordance with law. 7. The pending applications also stand closed. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 20, 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 24/07/2026 at 12:39:32