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

Court: Bombay High Court
Date: 2026-04-16
Citation: WP/12432/2024
Petitioner: COVESTRO INDIA PRIVATE LIMITED
Respondent: ASSISTANT COMMISSIONER OF CUSTOMS GROUP II AND ANR

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6IjBkM0JDdFBiUlFoZk1URGY4TnQxSGc9PSIsInZhbHVlIjoibGRsREs5bTlsMWp3ZXZmclVwbTF3VFBVNFR2WEFaT3dSYTVaVGQ5dTJXT0JQWnBMQ21tZDZ6MFNFaFVQenEyNzhwbHNaY1NhOVZSalRhRmR5c1ljaHc9PSIsIm1hYyI6ImMyOWYzYmM0MTFmMTliYmFlZjRhMWM3YjJkZjJiNzgzNDZjYjNlYzhjOTEwMmNiZmY0MGE4N2RhYzEyMDU2YTkiLCJ0YWciOiIifQ==?expires=1782759038&signature=3363ddddbe9964db2562afc826fe49edaacca757c29228695092a330e3dc2751)

## 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-customs-group-ii-and-anr