$~9 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010965052014 + W.P.(C) 3803/2014 COMET IMPEX .....Petitioner Through: versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Aditya Chaudhary and Mr. Aashish Chaudhary, Advs. CORAM: HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 09.10.2026 1. Learned counsel for the petitioner fairly contends that the issue as to whether the respondent issuing the Show Cause Notice (SCN) was the proper officer or not stands decided in the favour of the department by the Supreme Court in the case of M/s Canon India Private Ltd. vs. Commissioner of Customs (Civil Appeal No. 1827 of 2018). 2. Learned counsel for the petitioner seeks liberty to file a response to the SCN raising all the contentions raised in this petition. 3. In view of the above, the present petition is disposed of with liberty as prayed for. 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 13/10/2026 at 10:45:18 4. There is no doubt in the eventuality of response being filed within eight weeks from today, the respondent shall consider the response in accordance with law. AVNEESH JHINGAN, J SHAIL JAIN, J OCTOBER 9, 2026/kp 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 13/10/2026 at 10:45:18