M/S Micro Weld Engineerings v. The Principal Additional Director General, & ORS.
$~61 *
IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 4490/2021 M/S MICRO WELD ENGINEERINGS .....Petitioner Through:
Mr. Astitva Srivastava, Advocate.
versus THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL, & ORS.
.....Respondents Through:
Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Mr.
Jai Ahuja and Mr. Akshay Saxena, Advocate.
CORAM:
JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA
O R D E R
% 08.04.2025 1.
This hearing has been done through hybrid mode. 2.
The present petition has been filed by the Petitioner under Article 226/227 of the Constitution of India seeking quashing of the Demand-cumNotice to Show Cause (hereinafter, 'the notice') issued under ORI F. No. DRI/HQ-CI/C-CELL/50 D/ENQ- 26/INT-12/2019/PT.I/4160 by the Principal Additional Director General, Directorate of Revenue Intelligence dated 18th September, 2020.
3.
The said notice has been challenged by the Petitioner on the ground that the same has been issued without jurisdiction and authority. Reliance was primarily placed upon the Supreme Court decision in Canon India Pvt. Ltd. v. Commissioner of Customs, 2021 (18) SCC 563 (hereinafter 'Canon-I'), which had held that DRI Officials are not 'proper officers'. 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 16/04/2025 at 14:08:51
4.
Ld. Counsel for the Petitioner submits that he wishes to withdraw the present petition, as the issue has now been decided by the Supreme Court in Review Petition (Civil) No. 400/2021 titled 'Commissioner of Customs v. M/s Canon India Private Limited', ('Canon-II').
5.
Accordingly, the present petition is dismissed as withdrawn. Pending application(s), if any, also stand disposed of. PRATHIBA M. SINGH, J.
RAJNEESH KUMAR GUPTA, J.
APRIL 8, 2025/nd/ss 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 16/04/2025 at 14:08:51