$~93 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010112482026 + W.P.(C) 3735/2026, CM APPL. 18306/2026, CM APPL. 18307/2026 and CM APPL. 26831/2026 SANJEEV MAGGU .....Petitioner Through: Mr. Bharat Raichandani, Mr. Deepak Kumar, Ms. Prachi Sharma, Mr. Rishav Raj, Mr. Chaitanya G. Tripathi, Advs. versus UNION OF INDIA THROUGH UNDER SECRETARY, DEPARTMENT OF REVENUE & ORS. .....Respondents Through: Mr. Vishal Chadha Senior Standing Counsel along with Mr Chandan Kumar, Advocate Mr. Gibran Naushad, SSC, Mr. Suraj Shekhar Singh, Mr. Hasan Haider, Mr. Anish Mishra, Advs CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 04.08.2026 1. By way of the present Writ Petition, the Petitioner assails the correctness of the Show Cause Notice bearing F. NO. DRI/HQ- CI/50D/INT-14/PART-2/2017-CI/5174 dated 05th July, 2018, as well as the consequential proceedings initiated pursuant thereto. 2. In substance, the Petitioner contends that a subsequent Show Cause Notice bearing F. NO. 02/SB/COMMR/ACE/BOND/2022 dated 29th June, 2022 was issued in respect of the same goods, culminating in an Order of Confiscation/Order-in-Original dated 28th May, 2024, against which the Petitioner has already preferred a statutory Appeal. 3. Learned Counsel appearing on behalf of the Petitioner submits 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 06/08/2026 at 12:56:49 that, in view of the confiscation order/Order-in-Original dated 28th May, 2024, the earlier Show Cause Notice dated 05th July, 2018 deserves to be withdrawn, as both proceedings pertain to the same goods. 4. Learned Counsel appearing on behalf of the Respondent, on the other hand, disputes the aforesaid contention and submits that the goods involved in the two proceedings are distinct and separate. 5. It is further submitted that the Show Cause Notice dated 05th July, 2018 was issued on the allegation that the Petitioner had diverted certain warehoused goods, which were subsequently removed and shown to have been re-exported. Learned Counsel also submits that the adjudication proceedings arising out of the said first Show Cause Notice are still pending, wherein the Petitioner has already filed its reply and is participating in the proceedings. 6. Keeping in view the aforesaid facts and circumstances, this Court is of the considered opinion that the present Writ Petition need not be entertained at this stage. The Petitioner is relegated to pursue the remedy before the Adjudicating Authority. 7. It is clarified that it shall be open to the Petitioner to raise all permissible objections before the Adjudicating Authority, including the contention regarding the alleged overlap between the two proceedings, and the same shall be considered in accordance with law. 8. Accordingly, the present Writ Petition stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. AUGUST 4, 2026/PT/MM 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 06/08/2026 at 12:56:49