BACKBONE OVERSEAS vs ASSISTANT COMMISSIONER OF CUSTOMS, FOREIGN POST OFFICE , NEW DELHI AND ANR & ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 26th March, 2025 W.P.(C) 3711/2025 & CM APPLs. 17331-32/2025 BACKBONE OVERSEAS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A.K. Seth and Ms. Palak Mathur, Advocates. versus ASSISTANT COMMISSIONER OF CUSTOMS, FOREIGN POST OFFICE , NEW DELHI AND ANR. .....Respondents Through: Mr. Jatin Singh, Advocate. 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- Backbone Overseas under Article 226 and 227 of the Constitution of India inter alia seeking issuance of an appropriate writ directing the Respondents to pass an order for unconditional and provisional release of the goods entered for export vide Postal Bill of Export No. 725259 dated 13th January 2025. 3. The case of the Petitioner is that it had filed a Postal Bill of Export (hereinafter, ‘PBE’) for the purpose of export of ladies PVC slippers. The total value as per the PBE is Rs. 9,29,145.6/-. The said consignment was put on hold by the Customs Department on 13th January, 2025, however, no reasons were given and no seizure me