$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 10369/2022 & CM APPL. 54877/2023 THE FERRY INTERNATIONAL .....Petitioner Through: Mr. Vivek Sood, Sr. Adv. with Ms. Seema Bingani, Ms. AnasZaidi &

Ms. RasneetKaur,Advs.

versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Vikrant N. Goyal, Mr. Kunal Dixit, Mr. Piyush Wadhwa, Mr.Nitin Mishra & Mr. JeetChakrabordy, Advocate for R-1, R-4 & R-5 Mr. Satish Kumar, SeniorStanding Counsel for R-6 & R-7 CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R

% 04.12.2025

1. This hearing has been done through hybrid mode.

2. The present Petition has been filed, inter alia, challenging various summons issued by the Directorate of Revenue Intelligence (hereinafter “DRI”) Officials dated 15^th November, 2021, 13^th January, 2022 and 7^th June, 2022. Certain other reliefs in respect of the classification of the handicraft articles made of stone and marbles have also been raised.

3. The impugned summons were issued by the DRI under Section 108 of the Customs Act, 1962. However, the primary contention that the Petitioner raised in this writ petition was in respect of the jurisdiction of DRI Officials as ‘proper officers’ to conduct proceed