$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 19^th December, 2024 + W.P.(C) 7510/2024 BONANZA ENTERPRISES .....Petitioner Through: Mr. Prem Ranjan Kumar, Adv.

versus THE ASSISTANT COMMISSIONER OF CUSTOMS & ANR.

.....Respondents Through: Mr. Aakarsh Srivastava, Standing Counsel for Customs with Adv Anand Pandey, Adv. (M-9871094948)

CORAM:

JUSTICE PRATHIBA M. SINGH JUSTICE AMIT SHARMA Prathiba M. Singh, J. (Oral)

1. This hearing has been done through hybrid mode.

2. The present writ petition under Articles 226 and 227 of the Constitution of India has been filed by the Petitioner-Bonanza Enterprises for quashing the impugned Order-in-Original dated 10th November, 2022, numbered -

187/2022/ASSTT.COMMR/EXP./ICD/TKD.

3. The Petitioner is an exporter of readymade garments including printed scarves etc. The case of the Petitioner is that it has been in business since 2001 and it had made certain exports to a Dubai based entity for MMF Printed Scarves by various Shipping Bill Nos. bearing 8869092, 5568084, 8868090, 8868098, 8868094, 8868082 and 8868086 all dated 25th September, 2017 with the total Free On Board (‘FOB’) value of Rs. 3,72,96,859.60/- and total drawback amount claim