# M/S R.S. OVERSEAS vs COMMISSIONER OF CUSTOMS, ICD, TKD

Court: Delhi High Court
Date: 2025-05-22
Citation: W.P.(C)-6222/2025 2025:DHC:4348-DB
Petitioner: M/S R.S. OVERSEAS
Respondent: COMMISSIONER OF CUSTOMS, ICD, TKD

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/PMS22052025CW62222025_210831.pdf)

## Judgment text (excerpt)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 22nd May, 2025 W.P.(C) 6222/2025 & CM APPLs. 28435/2025, 28436/2025 M/S R.S. OVERSEAS .....Petitioner Through: Dr. G. K. Sarkar, Malabika Sarkar, Prashant Srivastava, Advocates. versus COMMISSIONER OF CUSTOMS, ICD, TKD .....Respondent Through: Mr. Gibran Naushad, Sr. Standing Counsel with Mr. Harsh Singhal & Mr. Suraj Shekhar Singh, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The present petition has been filed under Article 226 of the Constitution of India, inter alia, challenging the impugned Order-in-Original dated 31st January, 2025 (hereinafter “impugned order”), which arises out of the Show Cause Notice dated 14th January, 2021 (hereinafter “the SCN”). 3. The submissions raised by the Petitioner is twofold: i) Firstly, that the SCN had been issued after five years and is hence not maintainable; ii) Secondly, that the adjudication has been delayed for a period of five years. 4. Mr. Sarkar, ld. Counsel for the Petitioner relies upon the decision in W.P. (C) 4831/2021 titled M/s. VOS Technologies India Pvt. Ltd. vs

https://niyam.ai/judgements/high-court/2025/may/m-s-r-s-overseas-vs-commissioner-of-customs-icd-tkd