VIVO MOBILE INDIA PVT LTD vs ASSISTANT COMMISSIONER, GROUP 2A, OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTIVE) & ORS.

Judgment text excerpt

$~100 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 20th May, 2026 + W.P.(C) 2341/2026 & CM APPL. 11289/2026 VIVO MOBILE INDIA PVT LTD THROUGH ITS AUTHORIZED REPRESENTATIVE MR. ALEKH SRIVASTAVA, HAVING ITS OFFICE AT 10TH& 11TH FLOOR, PALM SPRINGS PLAZA (COMPLEX), VILLAGE WAZIRABAD, SECTOR-54, GURUGRAM, HARYANA - 122003. .....PETITIONER Through: Mr. Kishore Kunal and Mr. Aditya Rathore, Advocates versus 1. ASSISTANT COMMISSIONER - GROUP 2A, OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTIVE) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI-110037 …..RESPONDENT NO. 1 2. COMMISSIONER OF CUSTOMS (PREVENTIVE) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI-110037 …..RESPONDENT NO. 2 3. PRINCIPAL COMMISSIONER OF Signature Not Verified Signed By:SHILPI Signing Date:25.05.2026 W.P.(C) 2341/2026 Page 1 of 7 16:55:52 CUSTOMS, ACC (IMPORT) NEW CUSTOMS HOUSE, NEAR IGI AIRPORT, NEW DELHI-110037 .....RESPONDENT NO. 3 Through: Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh, Advocate CORAM: HON’BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON’BLE MR. JUSTICE AJAY DIGPAUL JUDGMENT (ORAL) AJAY DIGPAUL, J. 1. The present writ petition assails communications by the department dated 14.01.2026 and 12.12.20251 issued to the petitioner and seeks directions to the respondents for refund of an amount of ₹ 3,20,87,688/- on account of this amount having been deposited by the petitioner under protest pursuant to the aforementioned impugned communications. The prayer in the petition stands reproduced thus: a. “Issue a Writ of Certiorari or any other appropriate Writ, Order or Direction quashing and setting aside the Impugned Demand Notices dated 14.01.2026 and 12.12.2025; b. Issue a Writ of Mandamus or any other appropriate Writ, Order or Direction directing the Respondents to forthwith ref