M S RADHEY SHYAM RISHI PAL FACTORY vs PRINCIPAL COMMISSIONER OF CUSTOMS IMPORT ICD TUGHLAKABAD & ANR.

Judgment text excerpt

$~14 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 7th February 2025 + W.P.(C) 12704/2024 & CM APPLs. 52931/2024, 58180/2024, 7264/2025 M S RADHEY SHYAM RISHI PAL FACTORY .....Petitioner Through: Mrs. Anjali Jha Manish, Mr. Priyadarshi Manish, Mr. Jatin Kumar Gaur, Mr. Paras Aneja, Advs. (M: 9911063756) versus PRINCIPAL COMMISSIONER OF CUSTOMS IMPORT ICD TUGHLAKABAD & ANR. .....Respondents Through: Mr. Aditya Singla, Standing Counsel. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE DHARMESH SHARMA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner under Article 226 of Constitution of India seeking setting aside of the bank attachment notice dated 27th February, 2024, demanding duty of a sum of Rs. 57,77,496/- imposed vide the Order in Original dated 7th December, 2021. 3. The brief background of this petition is that the Petitioner is engaged in the business of manufacturing, importation and production of weighing machines. On 12th January, 2018, a search was conducted at the premises of the Petitioner and certain goods of the Petitioner were seized. 4. Pursuant to the said seizure, summons were issued to the Petitioner for W.P.(C) 12704/2024 Page 1 of 4 Signature Not Verified Digitally Signed By:PRAMOD KUMAR VATS Signing Date:10.02.2025 14:54:26 personal appearance. According to the Petitioner, the partners had appeared before the concerned authority from time to time. 5. During the course of the investigation, a writ petition was filed before this Court, being W.P.(C) 4698 of 2018, seeking provisional release of the goods which were seized from the Petitioner. The goods were then provisionally released after the Petitioner had furnished the PD Bond and the Bank Guarantee on 7t