ACCURATE AUCTIONEERS vs UNION OF INDIA AND ORS

Judgment text excerpt

$~25 * 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 Signature Not Verified LPA 233/2023 Digitally Signed By:AJIT Page 1 of 32 KUMAR Signing Date:12.02.2026 10:10:35 Central Board of Indirect Taxes and Customs1, stands dismissed by judgment dated 5 September 2022 rendered by a learned Single Judge of this Court. The petitioner in the writ petition is in appeal before us. Facts 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, the Central Vigilance Commission4 appointed a Committee of Chief Vigilance Officers to examine the reasons for delay in disposal of unclaimed/uncleared cargo. The Committee observed that owing to the said delay, there had been complete breakdown of the system resu