$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10087/2026, CM APPL. 46898/2026 M S IVCHENKO PROGRESS INDIA PVT LTD .....Petitioner Through: Mr. Saumitra Chaturvedi. Mr. Himanshu Chaubey, Mr. Siddharth Garg, Mr. Srijan sinha Advs. Mr. P. R. Abhiram, Adv. Versus UNION OF INDIA AND ORS. .....Respondents Through: Ms.Anusuya Choudhury, SPC with Mr. Daksh Bhardwaj, GP for R-1 Ms. Samiksha Godiyal SSC CBIC Mr. Tenzing Namgyal Bhutia, Mr Ritiwik Narayanan, Advs. for R-2 & 3. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 24.07.2026 1. The present writ petition has been filed under Article 226 of the Constitution of India inter alia challenging the communication dated 18.03.2026, digitally signed by Mr. Himanshu Ahuja, whereby the Petitioner's application dated 17.02.2026 seeking amendment of Shipping Bill Nos. 1755238 and 1755243, both dated 13.05.2025, under Section 149 of the Customs Act, 1962, has been rejected. 2. The brief facts, as borne out from the record, are that the Petitioner had applied for amendment of the aforesaid Shipping Bills under Section 149 of the Customs Act, 1962. The said application came to be rejected vide communication dated 18.03.2026, which is under challenge in the present 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 28/07/2026 at 11:44:03 writ petition. 3. Learned counsel appearing for the Respondents submits that no order has been passed by the competent authority, namely, the Assistant Commissioner/Deputy Commissioner, who alone is empowered to decide the Petitioner's application. It is, therefore, submitted that the communication dated 18.03.2026 may be set aside and the competent authority be directed to pass a speaking order after considering all the documents submitted by the Petitioner and after affording an opportunity of hearing, within a period of one month. 4. This Court has considered the submissions advanced. 5. In view of the statement made by learned counsel appearing for the Respondents, the communication dated 18.03.2026 is set aside. The Deputy Commissioner/Assistant Commissioner shall consider the Petitioner's application afresh and pass a speaking order, in accordance with law, after considering all the documents placed on record and after affording an opportunity of hearing to the Petitioner, within a period of one month. 6. The Petitioner, through learned counsel, shall appear before the Deputy Commissioner on 29.07.2026 at 10:30 A.M. 7. Accordingly, the present writ petition, along with all pending applications, if any, stands disposed of. ANIL KSHETARPAL, J SHAIL JAIN, J JULY 24, 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 28/07/2026 at 11:44:03