M/S WIDE IMPEX vs PRINCIPAL COMMISSIONER OF CUSTOMS IMPORT & ANR.

Judgment text excerpt

$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th March, 2025. + W.P.(C) 3674/2025 & CM APPLs. 17175/2025 & 17176/2025 M/S WIDE IMPEX .....Petitioner Through: Ms. Anjali Jha Manish, Ms. Priyadarshi Manish & Mr. Aman Ahluwalia, Advs. versus PRINCIPAL COMMISSIONER OF CUSTOMS IMPORT & ANR. .....Respondents Through: Mr. R. Ramachandran, Sr. Standing Counsel with Mr. Prateek Dhir, Adv. 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 is a petition filed by the Petitioner seeking issuance of an appropriate writ for setting aside the Order-in-Original No. 05-2020- MKSINGH-PR-COMMR-ICDIMPORT-TKD dated 31st January, 2020 passed by the Office of the Principal Commissioner of Customs (Import), ICD, Tughlakabad, New Delhi. 3. Additionally, the present petition also challenges the orders of the Customs Excise & Service Tax Appellate Tribunal (hereinafter ‘Appellate Tribunal’) which have repeatedly mandated that the pre-deposit amount should be paid by the Petitioner in order to seek appellate remedies against the Order-in-Original dated 31st January, 2020. Signature Not Verified Signed By:DHIRENDER KUMAR W.P.(C) 3674/2025 Page 1 of 7 Signing Date:27.03.2025 17:59:41 4. In effect, what Ms. Manish, ld. Counsel for Petitioner seeks through the present Petition is a waiver of pre-deposit amount on the ground that the total pre-deposit is to the tune of Rs. 59,17,834/- and out of that, Rs. 15,00,000/-, in terms of the bank guarantee has already been encashed by the Customs Department. It is further submitted that the goods of the Petitioner are also lying at the port. The said good were imported against bill of entry No.6646028 dated 2nd June,2018, and the value has be