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

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 iss