MITRAJ BUSINESS PRIVATE LIMITED THROUGH ITS DIRECTOR MR MANOJ KANKANE vs UNION OF INDIA REPRESENTED BY THE SECRETARY MINISTRY OF FINANCE & ORS.

Judgment text excerpt

$~70 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 1st September, 2025 + W.P.(C) 12907/2025 & CM APPL. 52724/2025 MITRAJ BUSINESS PRIVATE LIMITED THROUGH ITS DIRECTOR MR MANOJ KANKANE .....Petitioner Through: Ms. Riya Soni and Mr. Sunil Kumar Tripathi, Advs. versus UNION OF INDIA REPRESENTED BY THE SECRETARY MINISTRY OF FINANCE & ORS. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Naman Choula, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner, a recognised startup under the Micro, Small, and Medium Enterprises (hereinafter, ‘MSME’) sector, engaged in the business of baby care products under the name ‘Fabie Baby’. The Petitioner seeks various reliefs against the Customs Department. 3. The background of the case is that the Petitioner had imported certain packaging materials for baby care products, which were loaded in Dubai and arrived at Mundra Port and further delivered to ICD Tughlakabad. 4. An alert was issued against the said containers and the same were inspected by the Customs officials. A panchnama was also prepared as per Signature Not Verified Signed By:DEVANSHU JOSHI W.P.(C) 12907/2025 Page 1 of 9 Signing Date:01.09.2025 21:07:46 which, there were two extra cartons, which were not declared by the Petitioner. According to the Petitioner, immediately, the bill of entry was also agreed to be amended. 5. The Petitioner is stated to have repeatedly visited the Customs Department for release of the containers. However, the same have not yet been released. The containers have been in the warehouse and the Petitioner continues to incur warehousing and container handling charges, apart from the opera