PRINCIPAL COMMISSIONER OF CUSTOMS JAWAHARLAL NEHRU CUSTOMS HOUSE AND ANR vs LOREAL SA

Judgment text excerpt

* IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of decision: May 15, 2025 + CM(M)-IPD 17/2025, CM APPL. 26692/2025, CM APPL. 26693/2025 PRINCIPAL COMMISSIONER OF CUSTOMS JAWAHARLAL NEHRU CUSTOMS HOUSE AND ANR .....Petitioners Through: Mr. Aditya Singla, SSC, CBIC with Ms. Shreya Lamba, Mr. Rihitik Saha and Mr. Umang Mishra, Advs. versus LOREAL SA .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE SAURABH BANERJEE J U D G MENT (oral) 1. The present petition under Article 227 of the Constitution of India was filed seeking the following reliefs: “a. Quash and set aside the impugned orders dated 05.09.2024, 20.09.2024, 27.09.2024, 19.10.2024 in CS(COMM)130/2023 and orders dated 24.10.2024, 11.11.2024 AND 17.01.2025 in MISC DJ/3620/2024 passed by the Ld. District Judge (Commercial Court)-02, Patiala House Courts, New Delhi; b. pass any such and further orders as this Hon’ble Court may deem fit and proper in the facts and circumstances of the present case;” 2. On 02.05.2025, when the present matter was received on transfer before this Court, Mr. Aditya Singla, learned counsel for the petitioners sought liberty to confine his arguments and reliefs only qua the challenge to the order dated 17.01.2025 passed by the learned District Judge Signature Not Verified Digitally Signed CM(M)-IPD 17/2025 Page 1 of 12 By:BABLOO SHAH Signing Date:17.05.2025 14:12:23 (Commercial Court)-02, Patiala House Courts, New Delhi1 in MISC DJ/3620/2024 whereby, the learned Revenue Secretary, Ministry of Finance, Government of India was called upon to file an Action Taken Report2 within a period of six weeks (paragraph nos.34 and 35). Furthermore, Mr. Aditya Singla also sought to refrain from making any arguments qua challenge to the orders dated 05.09.2024, 20.09.2024, 27.09.2024, 19.10.2024 p