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2026 DAILYLAW 20669 (DEL)

M/S PROTONICS SYSTEM INDIA PVT. LTD v. UNION OF INDIA & ORS.

W.P.(C)/4338/2016 · 2026-10-06

Avneesh Jhingan, Shail Jain

Writ Petition (Civil)body2026

Judgment text

Extracted from the PDF above. The PDF is authoritative.

W.P.(C) No.4338/2016 Page 1 of 2 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 21. + W.P.(C) 4338/2016 PROTONICS SYSTEM INDIA PVT. LTD ..... Petitioner Through: Mr.Naveen Malhotra, Advocate. versus UNION OF INDIA & ORS. ..... Respondents Through: Mr. Rajesh Kumar, Advocate with Ms.Sakshi Agrawal (GP) for Respondent No.1 Mr. Kamal Nijhawan, for Respondent No.2. Mr. S.K. Dubey, Advocate for Respondent No.3 CORAM: JUSTICE S.MURALIDHAR JUSTICE VIBHU BAKHRU O R D E R % 13.05.2016 CM 18200 of 2016(exemption) 1. Allowed subject to all just exceptions. W.P.(C) No. 4338 of 2016 & CM No. 18199 of 2016(stay) 2. The challenge in this petition is to a show cause notice (SCN) dated 26th June 2014 issued by the Additional Director, Directorate of Revenue Intelligence, (DRI) who according to the Petitioner is not a 'proper officer' within the meaning of Section 2 (34) of the Customs Act 1962 ('Act') and therefore has no jurisdiction to issue the SCN or adjudicate it. Reliance is placed on the recent judgment dated 3rd May 2016 passed by this Court in W.P.(C) No. 441 of 2013(Mangali Impex Ltd. v. Union of India). W.P.(C) No.4338/2016 Page 2 of 2 3. It will be open to the Petitioner to bring to the notice of the Additional Director, DRI the judgment in Mangali Impex Ltd. v. Union of India (supra). The Additional Director will pass an order on the said issue not later than four weeks thereafter. 4. The petition and the application are disposed of with the above observations. Order dasti. S.MURALIDHAR, J VIBHU BAKHRU, J MAY 13, 2016 mg