# COVESTRO INDIA PVT LTD vs ASSISTANT COMMISSIONER OF CUSTOMS GROUP II G NS-I AND ORS

Court: Bombay High Court
Date: 2026-04-16
Citation: WP/12470/2024
Petitioner: COVESTRO INDIA PVT LTD
Respondent: ASSISTANT COMMISSIONER OF CUSTOMS GROUP II G NS-I AND ORS

[Official PDF on Bombay High Court website](https://bombayhighcourt.gov.in/bhc/file/download/eyJpdiI6Ik5NeXptbGQxbnZRck1DU0k3aVJXcmc9PSIsInZhbHVlIjoiUXEvUTB4TmdYYnJNb1cvRGU0MkNoZ2M0aCsxcytWY0E1eUpWN3FjN1ZEWXRHSDdqK3djd2ZBVWxsb3N6NWxsT2JrQmVidkozWjh3UjRiMUltemh1WlE9PSIsIm1hYyI6IjZlYzM5MjJjYjRkZTgzOWM4MThkY2Y1MDViZjU5OTY3NTg0YzNmZDEzZTQ2ODZhOTg0ZmFiZDVkN2RiNWRmZTEiLCJ0YWciOiIifQ==?expires=1782759038&signature=70c5b0dd01a51f06c73e22a738349f285ccec0b22a8babd8657d8e4cd1bf904b)

## 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-pvt-ltd-vs-assistant-commissioner-of-customs-group-ii-g-ns-i-and-ors