CMR GREEN TECHNOLOGIES LIMITED vs UNION OF INDIA & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 09th July, 2025 W.P.(C) 3754/2022 CMR GREEN TECHNOLOGIES LIMITED .....Petitioner Through: Ms. Gulafsha Gupta, Adv. versus UNION OF INDIA & ANR. .....Respondents Through: Ms. Samiksha Godiyal, SSC with Mr. Tenzing Bhutia & Mr. B.D. Rao Kundan, Advs. for R/CIBIC. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA 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 the Constitution of India challenging the order dated 24th November, 2021 passed by the Customs Excise & Service Tax Appellate Tribunal (hereinafter ‘CESTAT’) as also the order dated 17th June, 2021 passed by the Commissioner (Appeals). 3. The brief background is that the Petitioner had imported 197 consignments of Aluminium scrap from different countries and the same was presented for clearing before the Assessing Officer (hereinafter ‘AO’). However, the transaction value was not accepted by the AO and duty was collected from the Petitioner. According to the Petitioner, the same was excess duty and therefore, the Petitioner approached the Principal Co