$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC016583802015 + W.P.(C) 11853/2015 EASTRON OVERSEAS INC .....Petitioner Through: versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh, Mr. Hasan Haider and Mr. Anish Mishra, Advs. for R-3. Mr. Vedansh Anand, SPC with Mr. Shivam Kumar, Adv. for UOI. CORAM: HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 09.10.2026 1. This petition was filed against the Show Cause Notice dated 20.11.2014 (SCN). The issue raised was that the respondent issuing the SCN was not the proper officer. The issue is no longer res-integra and has been decided in 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 fairly contends that during the pendency of the petition an adjudicating order has been passed, there is a remedy of statutory appeal and seeks liberty to avail statutory remedy. 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 10:45:13 3. The writ petition is disposed of with liberty to avail remedy in accordance with law against the adjudicating order. 4. There is no doubt in the eventuality the petitioner filing an appeal accompanied by an application for condonation of delay, the appellate authority shall consider the pendency of this petition. 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 10:45:13