MOHAMMAD RAFIQUE vs THE COMMISSIONER OF CUSTOMS & ORS.

Judgment text excerpt

$~37 to 43 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 24th February, 2025. + W.P.(C) 10758/2024 & CM APPL. 44291/2024 MOHAMMAD RAFIQUE .....Petitioner Through: Mr. Tarun Gulati, Senior Advocate with Mr. Puneet Agrawal, Mr. Yuvraj Singh, Ms. Shruti Garg, Ms. Shruti & Mr. Chetan Kumar Shukla, Advs. versus THE COMMISSIONER OF CUSTOMS & ORS. .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel along with Mr. Jai Ahuja and Ms. Suhani Mathur, Advs. Mr. Sushil Raaja, Adv. Mr. Harish Kumar Garg, Adv. for R-2. 38 WITH + W.P.(C) 10759/2024 & CM APPL. 44321/2024 MOHAMMED ABID .....Petitioner Through: Mr. Tarun Gulati, Senior Advocate with Mr. Puneet Agrawal, Mr. Yuvraj Singh, Ms. Shruti Garg, Ms. Shruti & Mr. Chetan Kumar Shukla, Advs. versus COMMISSIONER OF CUSTOMS & ORS. .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel along with Mr. Jai Ahuja and Ms. Suhani Mathur, Advs. 39 WITH + W.P.(C) 10769/2024 & CM APPL. 44337/2024 M/S LAXMI INDUSTRIAL CORPORATION & ANR......Petitioners Through: Mr. Tarun Gulati, Senior Advocate with Mr. Puneet Agrawal, Mr. Yuvraj Singh, Ms. Shruti Garg, Ms. Shruti & Mr. Chetan Kumar Shukla, Advs. versus Signature Not Verified Digitally Signed By:DHIRENDER KUMAR W.P.(C) 10758/2024 & connected matters Page 1 of 7 Signing Date:03.03.2025 13:16 THE COMMISSIONER OF CUSTOMS & ORS. .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel along with Mr. Jai Ahuja and Ms. Suhani Mathur, Advs. 40 WITH + W.P.(C) 10782/2024 & CM APPL. 44370/2024 M/S JAI DURGA ENTERPRISES & ANR. .....Petitioners Through: Mr. Tarun Gulati, Senior Advocate with Mr. Puneet Agrawal, Mr. Yuvraj Singh, Ms. Shruti Garg, Ms. Shruti & Mr. Chetan Kumar Shukla, Advs. versus THE COMMISSIONER OF CUSTOMS & ORS. .....Respondents Th