M/S SHREEHARI ANANTA OVERSEAS PVT. LTD. vs THE COMMISSIONER OF CUSTOMS ICD PATPARGANJ

Judgment text excerpt

$~42 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 02nd July, 2025 + W.P.(C) 8788/2025 M/S SHREEHARI ANANTA OVERSEAS PVT. LTD. .....Petitioner Through: Mr. Arjun Raghvendra & Mr. P. R. Abhiram, Advocate. versus THE COMMISSIONER OF CUSTOMS ICD PATPARGANJ .....Respondent Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Mr. Shashank Kumar & Ms. Garima Kumar, Advocates. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. CM APPL. 37500/2025 (Exemption) 2. Allowed, subject to all just exceptions. W.P.(C) 8788/2025 3. The present petition has been filed by the Petitioner- M/s Shreehari Ananta Overseas Pvt. Ltd under Article 226 and 227 of the Constitution of India, inter alia, seeking issuance of an appropriate writ directing the Respondent to provisionally release the Roasted Areca Nuts (hereinafter, ‘goods’) of the Petitioner. The petition further challenges the order bearing no. 1/2025 dated 29th May, 2025 (hereinafter, ‘impugned order’) passed by the Joint Commissioner of Customs, ICD Patparganj Port imposing conditions for provisional release of the goods of the Petitioner. W.P.(C) 8788/2025 Page 1 of 6 Signature Not Verified Digitally Signed By:KESHAV Signing Date:03.07.2025 16:57:09 16:51:05 4. The case of the Petitioner is that it had obtained an Advance Ruling from Customs Authority of Advance Ruling, New Delhi (hereinafter, ‘CAAR’) that the goods are to be classified under Customs Tariff Heading 2008 specifically under CTI 2008 19 20- ‘Other roasted nuts & seed’ of Chapter 20 of the First Schedule. 5. On the said basis, five containers of goods i.e. Areca Nuts were imported from Indonesia at ICD Patparganj and three bills of entry were filed. The Petitioner had c