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

Judgment text excerpt

$~60 * 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 Signature Not Verified W.P.(C) 13407/2024 Page 1 of 6 Signed By:DHIRENDER KUMAR Signing Date:09.05.2025 19:35:22 Commissioner issued the Petitioner with a Final De-Bonding Order on 14th May 2025. 4. The case of the Petitioner is that he had been receiving the duty drawback against eligible exports until June 2020, however, thereafter, the Respondent stopped the drawback against Petitioner’s eligible exports. The duty drawbacks and other incentives were again withheld on 16th June 2020 with the message ‘DBK AC has suspended the SB’. On 28th July 2022, the Petitioner filed a grievance through Centralized Public Grievance Redress and Monitoring System (hereinafter, ‘CPGRAMS’) portal vide reference