$~42 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010339732026 + W.P.(C) 10572/2026, CM APPL. 49046/2026 and CM APPL. 49047/2026 ANGUS DUNDEE INDIA PVT LTD .....Petitioner Through: Mr Sunil Agarwal, Mr. Ashutosh Mohan Rastogi, Mr. Adeeb Ahmad & Ms. Harshita Sharma, Advs. versus ASSISTANT COMMISSIONER OF CUSTOMS NEW DELHI AND ORS. .....Respondents Through: Mr. Aditya Singla, SC with Ms. Arya Suresh Nair, Adv. Mr Shubham Tyagi SSC CBIC & Ms Navruti Ojha, Adv. for R-1,2,4 & 5. Ms. Arunima Dwivedi, SSC along with Ms. Himanshi Singh, Ms Monalisha Pradhan and Mr Suman Ghosh, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 15.09.2026 1. Through this writ petition, the petitioner seeks issuance of writ of certiorari to quash Show Cause Notice(s) (hereinafter ‘impugned SCN’) dated 09.04.2025 and 21.04.2025 which was subsequently rectified vide Corrigendum dated 15.04.2025 and 25.04.2025. 2. The petitioner also prays for a direction to the respondent to refund Rs. 1 crore which he alleges to be illegally collected along with 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 12:08:58 extra duty deposit. 3. Learned counsel representing the petitioner submits that the Special Valuation Branch(hereinafter ‘the SVB’) had concluded that the ‘Concentrated alcoholic beverage’ imported by the petitioner was not undervalued and Directorate of Revenue Intelligence (hereinafter ‘DRI’) has snatched the investigation thereby forcing the department to issue SCN(s). He further submits that there is unreasonable delay in initiating the proceeding by the Respondent-department. 4. In this case, DRI submitted its Investigation Report on 04.10.2024 whereas, the SVB submitted its report on 01.04.2025. Only SCN(s) have been issued to the petitioner. The petitioner has the opportunity to file a reply and take all the objections including objecting to the jurisdiction of DRI as well as to the delay. 5. After the reply to SCN is submitted, the Adjudicatory Authority namely Principal Commissioner/Commissioner of Customs, Import, ICD, Tughlakabad is expected to examine the same and pass appropriate orders in accordance with law. 6. This Court does not find it appropriate to entertain a Writ Petition at the stage with only a show cause has been issued. 7. With these observations, the writ petition is disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. SEPTEMBER 15, 2026/NG/HP 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 12:08:58