JAI DURGA RUBBERISED FABRICS INDIA PVT. LTD. vs COMMISSIONER OF CUSTOMS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 19th March, 2025 W.P.(C) 530/2025 JAI DURGA RUBBERISED FABRICS INDIA PVT. LTD. .....Petitioner Through: Mr. Pradeep Jain, Mr. Sbhubhankar Jha, Mr. Sambhav Jain & Mr.Pranav Raj Singh, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Aditya Singla, SSC (CBIC) with Mr. Siddharth Saxena, Mr. Ritwik Saha and Mr. Umang Misra, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. This order reveals a complete COMEDY OF ERRORS. 3. The present petition has been filed by the Petitioner under Article 226/227 of the Constitution of India seeking to quash the impugned order dated 9th October, 2024 passed by Customs Excise And Service Tax Appellate Tribunal (hereinafter ‘CESTAT’), New Delhi in Customs Misc. Application No. 50345/ 2024 in Customs Appeal No. 53499/2014 4. The petition reveals an unfortunate situation wherein the CESTAT while intending to correct an error in its initial order passed on 9th December, 2016, continued to make repeated errors resulting in the impugned order and the present challenge. 5. The backgroun