M/S ICONNECT INDIA vs UNION OF INDIA & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 20th March, 2025 W.P.(C) 2689/2025 M/S ICONNECT INDIA .....Petitioner Through: Mr. Pradeep Jain, Mr. Sambhav Jain & Mr. Pranav Raj Singh, Advocates (M-7838303164). versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Varun Vats, SPC, UOI (M- 9654333800). Mr. Aakash Srivastava, SC with Mr. Avijit Dikshit and Ms. Monika Verma, Advocates for R-2 & 3. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner- M/s Iconnect India under Article 226 of the Constitution of India, seeking issuance of an appropriate writ quashing of the impugned Order-in-Original bearing no. 43/TA/ADC/ACE/2025 dated 11th February, 2025. 3. The short case of the Petitioner is that it is entitled to duty drawbacks when exporting mobile phones, which have been unlocked and accordingly 4. A show cause notice bearing no. 86/RG/JC/ACE/SIIB/2023 was issued by the Respondent on 30th August, 2023 under Section 124 of the Customs Act, 1962, calling upon the Petitioner to appear before the Office of the Commissioner of