ROCKTEK INFRA SERVICES PVT. LTD. vs PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT)

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 6th February, 2025 W.P.(C) 12489/2024 ROCKTEK INFRA SERVICES PVT. LTD. .....Petitioner Through: Mr. Prabhat Kumar and Mr. Karan Kanwal, Advs. versus PRINCIPAL COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent Through: Mr. Harpreet Singh, Sr. SC with Ms. Suhani Mathur and Mr. Jay Ahuja, Advs. (M: 8383820042) CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE DHARMESH SHARMA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. This is a petition filed under Articles 226 and 227 of the Constitution of India seeking issuance of an appropriate writ, inter alia, directing the Respondents to permit provisional release of seized goods of the Petitioner under Bond with security amount, however, without any Bank Guarantee. 3. The brief background is that the Petitioner imported self-drilling bars against four bills of Entry bearing Nos. 3339702, 3339581, 3339436 and 3339114. The said goods were seized by the Customs Department on the ground that they were wrongly classified by the Petitioner under Entry No. 82.07 instead of 73.04 of the Harmonized Commodity Description and Coding System (hereinafter “HSN”) classific