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

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