M/S. AJAY INDUSTRIAL CORPORATION LTD vs ASSISTANT COMMISSIONER OF CUSTOMS AND ANR

Judgment text excerpt

WP-11118-2025-J.DOCX Amol IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 11118 OF 2025 M/s. Ajay Industrial Corporation Ltd. Having Offices at: B-II/29 Mohan Co-operative Industrial Estate Badarpur Border, New Delhi 110044 … Petitioner Versus 1. Assistant Commissioner of Customs (Refund) New Custom House Ballard Estate, Mumbai Maharashtra 400 001 e-mail: [email protected] 2. Mumbai Port Authority Port House, Shoorji Vallabhdas Marg Ballard Estate, Mumbai 400 001 … Respondents ______________________________________________________ AMOL PREMNATH JADHAV Mr. Rajiv Jaipal i/b Mr. Sunil, Advocates for the Petitioner. Digitally signed by AMOL PREMNATH JADHAV Mr. J. B. Mishra a/w Mr. Abhishek Mishra a/w Mr. Rupesh Date: 2025.11.19 11:22:38 +0530 Dubey, Advocates for the Respondent No.1. Mr. Mohammed Oomar Shaikh i/b M. V. Kini & Co. for the Respondent No.2. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ. RESERVED ON : 12 NOVEMBER 2025 PRONOUNCED ON : 19 NOVEMBER 2025 JUDGMENT: (Per M. S. Sonak, J.) Page 1 of 31 WP-11118-2025-J.DOCX 1. Heard the learned counsel appearing for the respective parties. 2. Rule. Rule made returnable forthwith, with the consent and at the request of the parties. In any event, by order dated 14 October 2025, the matter had been directed to be listed for final disposal at the admission stage on 11 November 2025. THE CHALLENGE 3. The Petitioner has impugned the communication dated 28 December 2022 bearing reference No. F.No. CUS/RFD/OTH/141/2022/REF-O/o COMMR-CUS-IMP-II- ZONE-I and DIN 2022127800000000A259, issued by Respondent No.1, whereby the Petitioner’s claim for refund of customs duty amounting to ₹35,37,358/- was rejected/disposed of. The Petitioner,