$~10 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC011416272014 + W.P.(C) 5262/2014 & CM APPL. 67635/2026 RAJESH GUPTA .....Petitioner Through: None versus UNION OF INDIA AND OTHERS .....Respondents Through: Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh, Mr. Hasan Haider & Mr. Anish Mishra, Advs. for R-3. 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 respondents contends that the issue as to whether the respondent-department issuing the show cause notice is an appropriate authority or not has been decided by the Supreme Court in favour of the department in Commissioner of Customs v. Canon India Pvt. Ltd., (2025) 4 SCC 509. 2. None appears for the petitioner inspite of a passover. 3. Similar was the position on 22.04.2026 and 22.09.2026. 4. The petition stands dismissed for non-prosecution. AVNEESH JHINGAN, J SHAIL JAIN, J OCTOBER 9, 2026/‘JK’ 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 10:36:38