SANS FRONTIERS THROUGH ITS PARTNER SH. AKHILESH CHANDRA vs ASSISTANT COMMISSIONER OF CUSTOMS, DRAWBACK

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 06th May, 2025 W.P.(C) 13407/2024 SANS FRONTIERS THROUGH ITS PARTNER SH. AKHILESH CHANDRA .....Petitioner Through: versus ASSISTANT COMMISSIONER OF CUSTOMS, DRAWBACK .....Respondent Through: Mr Aakarsh Srivastava, Senior Standing Counsel, Adv Anand Pandey, Adv Anugya Gupta 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-M/s. Sans Frontiers under Article 226 of the Constitution of India, inter alia, seeking revocation of the alert dated 13th February 2020 and the release of the pending duty drawbacks. 3. The Petitioner is a firm engaged in the business of exports primarily in imitation jewellery, handicrafts, etc. for nearly 30 years. The Petitioner was operating as an Export Oriented Unit (hereinafter, ‘EOU’) until 7th May 2014. After completion of the exit formalities from the EOU Scheme as per Foreign Trade Policy/Handbook of Procedures, the Assistant Development 2025. 4. The case of the Petitioner is that he had been receiving the duty drawback against eligible exports unti