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

Court: Delhi High Court
Date: 2026-05-20
Citation: W.P.(C)-2341/2026 2026:DHC:4650-DB
Petitioner: VIVO MOBILE INDIA PVT LTD
Respondent: ASSISTANT COMMISSIONER, GROUP 2A, OFFICE OF THE COMMISSIONER OF CUSTOMS (PREVENTIVE) & ORS.

[Official PDF on Delhi High Court website](https://delhihighcourt.nic.in/app/showFileJudgment/67920052026CW23412026_165946.pdf)

## Judgment text (excerpt)

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 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 quash

https://niyam.ai/judgements/high-court/2026/may/vivo-mobile-india-pvt-ltd-vs-assistant-commissioner-group-2a-office-of-the-commissioner-of-customs-preventive-ors