Hemogenomics Pvt. Ltd. & Anr v. Union of India Through Secretary Revenue Mininstry of Finance New Delhi & Ors

O R D E R %

31.08.2026

¶1Since 27.08.2026, vide Notification dated 21.08.2026, was declared a holiday, the matters listed on 27.08.2026 are taken up for hearing today.

¶2Through the present Writ Petition filed under Article 226 of the Constitution of India, the Petitioner prays for the following relief: a. Issue writ of certiorari or any other appropriate writ(s), order(s) or direction(s) thereof quashing the show cause notice dated 03.09.2021 ('Impugned SCN') issued by Respondent No. 3; b. Issue a writ of Mandamus or any other appropriate writ(s) or order or direction(s) in the nature thereof and direct Respondent No. 1 and 2 to decide the representation filed by Petitioner No. 1 in a time-bound manner with directions to Respondent No. 3 to keep the adjudication proceedings in abeyance till such The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. time; c. In the alternative, issue a writ of mandamus or any other appropriate writ(s), order(s), or direction(s) in the nature thereof directing the Respondent No 3. to first decide the preliminary objections raised by the Petitioner after granting sufficient opportunity of personal hearing to the Petitioner before deciding the matter on merits.

¶3The Petitioner is stated to have imported Diagnostic kit(s) to detect anti-bodies and presence of virus. The Petitioner claims the exemption benefit under BCD Notification 50/2017-Custom dated

30.06.2017.

¶4It is not in dispute that CESTAT, in the case of Petitioner, in Custom Appeal 55291/2023 decided on 06.08.2025 has held that the Petitioner is eligible for exemption. The judgment passed by CESTAT has not been interfered by the Supreme Court in Civil Appeal (Diary No. 21755/2026) with the following order: "1. There is an enormous delay of 187 days in filing the Civil Appeal (s). The application for condonation of delay in filing the Civil Appeal does not give sufficient cause.

¶2Even otherwise, having heard learned counsel appearing for the appellant (s) and having considered the facts and circumstances of the case (s), we are of the opinion that the Customs, Excise & Service Tax Appellate Tribunal has not committed any error in law or fact.

¶3The Civil Appeal is accordingly dismissed on the ground of delay as well as on merits."

¶5Learned Counsel representing the Respondent does not dispute that the Show Cause Notice dated 03.09.2021 is only with respect to The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. proposed denial of exemption to the Petitioner under Notification No. 50/2017-Custom dated 30.06.2017.

¶6This issue has already been settled by CESTAT which was not interfered by Hon'ble the Supreme Court. Hence, it would not be appropriate to keep the matter pending.

¶7Consequently, the Show Cause Notice dated 03.09.2011 shall stand quashed.

¶8In view of the above, the Petition stands disposed of.

ANIL KSHETARPAL, J.

SHAIL JAIN, J. AUGUST 31, 2026/pd/hp The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.

* IN THE HIGH COURT OF DELHI AT NEW DELHI # CNR No. DLHC010211162022 + W.P.(C) 8504/2022 HEMOGENOMICS PVT. LTD. & ANR. .....Petitioners Through: Counsel (Appearance not given). versus UNION OF INDIA THROUGH SECRETARY REVENUE MININSTRY OF FINANCE NEW DELHI & ORS. .....Respondents Through: Mr. Aditya Singla, SSC, CBIC with Ms. Arya, Mr. Dhananjay Gautam, Mr. Akhil, Ms. Sakshi Chandna & Ms. Nehaol, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN