ACCURATE AUCTIONEERS vs UNION OF INDIA AND ORS

IN THE HIGH COURT OF DELHI AT NEW DELHI LPA 233/2023 ACCURATE AUCTIONEERS .....Appellant Through: Dr. Shashwat Bajpai, Mr. Mrinal Singh and Mr. Mayank Chaturvedi, Advs. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Mukul Singh, CGSC with Mr. Aryan Dhaka, Ms. Nandini Aggarwal and Ms. Ira Singh, Advs. for R-1 Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh and Mr. Harsh Singhal, Advs. for R-2 Mr. Sanjoy Ghose, Sr. Adv. with Ms. Sonia A. Menon, Mr. Rohan Mandal and Ms. Varsha, Advs. for R-3 CORAM: HON'BLE MR. JUSTICE C. HARI SHANKAR HON'BLE MR. JUSTICE OM PRAKASH SHUKLA JUDGMENT (ORAL) % 03.02.2026 C. HARI SHANKAR, J. The lis 1. A writ petition, instituted by the appellant Accurate Auctioneers, assailing Circular dated 3 December 2018 issued by the 2. The Impugned Circular 2.1 The Circular in question puts in place a revised procedure for expeditious disposal of unclaimed/uncleared cargo, lying with custodians, under Section 482 of the Customs Act, 19623. Para 2 of the Circular notes the fact that, despite several earlier Circulars holding the field, satisfactory disposal of unclaimed/uncleared cargo at customs locations was not forthcoming. In these circumstances,