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

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 prepare