AMAR SINGH AND SONS TREE NUTS LLP vs THE SUPERINTENDENT OF CUTOMS, EPM, IMPORT & ORS.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 09th January, 2025 W.P.(C) 149/2025 & CM APPL. 699/2025 AMAR SINGH AND SONS TREE NUTS LLP .....Petitioner Through: Mr. Pradeep Singh Rawat & Mr. Pankaj Pandey, Advs. versus THE SUPERINTENDENT OF CUSTOMS, EPM, IMPORT & ORS. .....Respondent Through: Mr. Harpreet Singh, Sr. SC. With Ms. Suhani Mathur and Mr. Shivang Chawla, Advs. 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 under Article 226 of the Constitution of India seeking issuance of a writ in the nature of mandamus for staying the encashment of the subject bank guarantee in terms of the Order-in-Original dated 6th December, 2024, passed by the Principal Commissioner of Customs (Import), Inland Container Depot, Tughlakabad, New Delhi. 3. The matter arises out of three “Advance Authorisation Licenses” bearing Nos. 1810004340, 1810004342 and 1810004343 dated 14th August, 2019 and 22nd January, 2020, respectively. In terms of the said licenses the Petitioner was permitted to import “Walnut Inshell of Chandler Variety” at nil rate of duty with the