# COVESTRO INDIA PRIVATE LIMITED vs ASSISTANT COMMISSIONER OF CUSTOME GROUP II AND ANR

Court: Bombay High Court
Date: 2026-04-16
Citation: WP/12430/2024
Petitioner: COVESTRO INDIA PRIVATE LIMITED
Respondent: ASSISTANT COMMISSIONER OF CUSTOME GROUP II AND ANR

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IlNUUE5HeTdpcW1EL1plTWtFeG5iTXc9PSIsInZhbHVlIjoickFjUjRtQmNHdG9xaU9YQXpqdFFRMk15MXVVQ1RDaXV1RytPRTFWMitEYXM0OVVWcE1XSXJTSTdFc3BXaG5hS2tXQVBScEs4TnI0eTVhd0EvMFRsaHc9PSIsIm1hYyI6IjBmZWI0MTk0NzllN2I1YmRjYjBjMmM2NTE1YjM5N2M1NjE4ZTg3MDZmMTQ3ZTAwZTRmZmQ2MDViY2FmNjIxNGUiLCJ0YWciOiIifQ==?expires=1782759038&signature=39b06f6fbe68e47cef93a3ab41727f98455cbd04db4c0104bf32544ed0bcfc12)

## Judgment text (excerpt)

2026:BHC-AS:19076-DB 1 of 26 4.WP.11540.2024.DOC IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.11540 OF 2024 Covestro India Private Limited, Office at SB-801, 8th floor, Empire Tower, Cloud City Campus, Airoli, Thane-Belapur Road, Navi Mumbai-400708. Petitioner versus 1. Assistant Commissioner of Customs Group II (G), NS-I, JNCS, Nhava Sheva, Uran, Raigad-400707. 2. Commissioner of Customs (NS-III), Turant Suvidha Kendra, First Floor, JNCH, Nhava Sheta, Uran, Raigad-400 707. 3. Union of India through the Secretary, Deptt. Of Revenue, Ministry of Finance, North Block, New Delhi-110 001. Respondents WITH WRIT PETITION NO.12430 OF 2024 Covestro India Private Limited, Office at SB-801, 8th floor, Empire Tower, Cloud City Campus, Airoli, Thane-Belapur Road, Navi Mumbai-400708. Petitioner versus 1. Assistant Commissioner of Customs Group II (G), NS-I, JNCS, Nhava Sheva, Uran, Raigad-400707. 2. Commissioner of Customs (NS-III), Turant Suvidha Kendra, First Floor, JNCH, Nhava Sheta, Uran, Raigad-400 707. 3. Union of India through the Secretary, Deptt. Of Revenue, Ministry of Finance, North Block, New Delhi-110 001. Respondents WITH WRIT PETITION NO

https://niyam.ai/judgements/high-court/2026/april/covestro-india-private-limited-vs-assistant-commissioner-of-custome-group-ii-and-anr