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Delhi High Court - Orders

M/S Sumat Pershad And Sons And Anr vs Commissioner Customs (Export) And Anr on 8 April, 2024

Author: Sanjeev Sachdeva

Bench: Sanjeev Sachdeva

                                    $~47 to 86
                                    *           IN THE HIGH COURT OF DELHI AT NEW DELHI
                                    +           W.P.(C) 12233/2019 & CM APPL. 4168/2024
                                                M/S SUMAT PERSHAD AND SONS AND ANR. ..... Petitioners


                                                                                      versus

                                                COMMISSIONER CUSTOMS
                                                (EXPORT) AND ANR.                                                             ..... Respondents


                                    48.
                                    +           W.P.(C) 8248/2020 & CM APPLs. 26724/2020, 32123/2021,
                                                4160/2024, 26724/2020
                                                MS SUMAT PERSHAD SONS & ORS.                 ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                                   ..... Respondents


                                    49.
                                    +           W.P.(C) 8122/2021 & CM APPLs. 25215/2021, 32144/2021,
                                                4161/2024
                                                M/S KRAFTLINE INTERNATIONAL & ORS.              ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                              ..... Respondents


                                    50.




                                    W.P.(C) 12233/2019 and connected matters                                                              Page 1 of 14
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:30
                                     +           W.P.(C) 9868/2020 & CM APPLs. 31491/2020, 4162/2024
                                                MS RAJA RAM & ANR.                        ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                              ..... Respondents


                                    51.
                                    +           W.P.(C) 9869/2020 & CM APPLs. 31493/2020, 4169/2024
                                                M/S JUNEJA PAPERS PVT. LTD. & ANR.            ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF
                                                CUSTOMS (IMPORT) & ANR.                                                     ..... Respondents


                                    52.
                                    +           W.P.(C) 9903/2020 & CM APPLs. 31573/2020, 4191/2024
                                                M/S S. D. ENTERPRISES                        ..... Petitioner


                                                                                      versus

                                                COMMISSIONER OF
                                                CUSTOMS (IMPORT) & ANR.                                                     ..... Respondents


                                    53.
                                    +           W.P.(C) 9923/2020 & CM APPLs. 31611/2020, 4170/2024
                                                M/S RAJA RAM AND CO & ANR.                     ..... Petitioners


                                                                                      versus




                                    W.P.(C) 12233/2019 and connected matters                                                         Page 2 of 14
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:30
                                                 COMMISSIONER OF
                                                CUSTOMS (IMPORT) & ANR.                                                         ..... Respondents


                                    54.
                                    +           W.P.(C) 9924/2020 & CM APPLs. 31613/2020, 4195/2024
                                                M/S KHURANA PAPER HOUSE                         ..... Petitioner


                                                                                      versus

                                                COMMISSIONER OF
                                                CUSTOMS (IMPORT) & ANR.                                                        ..... Respondents


                                    55.
                                    +           W.P.(C) 9925/2020 & CM APPLs. 31615/2020, 4278/2024
                                                M/S SUMAT PERSHAD AND SONS & ANR.               ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF
                                                CUSTOMS (IMPORT) & ANR.                                                       ..... Respondents


                                    56.
                                    +           W.P.(C) 118/2021 & CM APPLs. 369/2021, 4285/2024
                                                MS SUMAT PERSHAD SONS & ORS.                  ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF
                                                CUSTOMS (IMPORT) & ANR.                                                    ..... Respondents




                                    W.P.(C) 12233/2019 and connected matters                                                          Page 3 of 14
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:31
                                     57.
                                    +           W.P.(C) 141/2021 & CM APPLs. 425/2021, 4177/2024
                                                MS KRAFTILE INTERNATIONAL                     ..... Petitioner


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                 IMPORT & ANR.                                                             ..... Respondents


                                    58.
                                    +     W.P.(C) 2838/2021 & CM APPLs. 8529/2021, 32170/2021,
                                    4158/2024
                                          MS SUMAT PERSHAD SONS & ORS.                 ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                                 ..... Respondents


                                    59.
                                    +           W.P.(C) 2842/2021 & CM APPLs. 8560/2021, 4202/2024
                                                M/S SUMAT PERSHAD & SONS AND ORS.             ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                (IMPORT) & ANR.                                                            ..... Respondents


                                    60.
                                    +     W.P.(C) 2850/2021 & CM APPLs. 8591/2021, 32132/2021,
                                    4182/2024
                                          MS KHURANA PAPER HOUSE & ORS.                ..... Petitioners




                                    W.P.(C) 12233/2019 and connected matters                                                         Page 4 of 14
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:31
                                                                                       versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                              ..... Respondents


                                    61.
                                    +           W.P.(C) 4345/2021 & CM APPLs. 13262/2021, 4199/2024
                                                MS BIRDHI CHAND GIRDHARI
                                                LAL PAPERS PVT LTD & ANR.               ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                              ..... Respondents


                                    62.
                                    +     W.P.(C) 4368/2021 & CM APPLs. 13302/2021, 32125/2021,
                                    4178/2024, 13302/2021
                                          M/S SHITAL PAPER IMPEX                      ..... Petitioner


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                                ..... Respondents


                                    63.
                                    +           W.P.(C) 4380/2021 & CM APPLs. 13344/2021, 4283/2024
                                                M/S KALRA PAPER CONVERTER AND TRADER PVT. LTD. &
                                                ORS.                                  ..... Petitioners




                                    W.P.(C) 12233/2019 and connected matters                                                             Page 5 of 14
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:31
                                                                                       versus

                                                COMMISSIONER OF CUSTOMS
                                                (IMPORT) & ANR.                                                            ..... Respondents


                                    64.
                                    +           W.P.(C) 4386/2021 & CM APPLs. 13353/2021, 4286/2024
                                                MS BIRDHI CHAND GIRDHARI LAL
                                                PAPERS PVT LTD & ANR.                   ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                                ..... Respondents


                                    65.
                                    +     W.P.(C) 4388/2021 & CM APPLs. 13357/2021, 32169/2021,
                                    4179/2024
                                          M/S KAPIL PAP MART PVT LTD & ANR. ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                                ..... Respondents


                                    66.
                                    +           W.P.(C) 4409/2021 & CM APPLs. 13497/2021, 4171/2024
                                                MS KALRA PAPER PRODUCTS
                                                PVT LTD & ORS.                             ..... Petitioners


                                                                                      versus




                                    W.P.(C) 12233/2019 and connected matters                                                               Page 6 of 14
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:31
                                                 1.  COMMISSIONER OF
                                                CUSTOMS IMPORT & ANR.                                                         ..... Respondents


                                    67.
                                    +           W.P.(C) 7987/2021 & CM APPLs. 24822/2021, 4180/2024
                                                MS DIAMOND COPY HOUSE & ANR.                ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                                  ..... Respondents


                                    68.
                                    +           W.P.(C) 8000/2021 & CM APPLs. 24843/2021, 4174/2024
                                                M/S SONA PAPERS PVT. LTD. & ANR.         ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF
                                                CUSTOMS (IMPORT) & ANR.                                                    ..... Respondents


                                    69.
                                    +           W.P.(C) 8039/2021 & CM APPLs. 25019/2021, 4163/2024
                                                M/S SUNEJA SONS & ANR.                     ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                               ..... Respondents


                                    70.




                                    W.P.(C) 12233/2019 and connected matters                                                             Page 7 of 14
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:32
                                     +           W.P.(C) 8047/2021 & CM APPLs. 25031/2021, 32166/2021,
                                                4165/2024, 25031/2021
                                                M/S JUNEJA PAPERS PVT LTD & ANR.           ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                              ..... Respondents


                                    71.
                                    +           W.P.(C) 232/2022 & CM APPL 4166/2024
                                                MS JUNEJA TRADE LINKS                                                         ..... Petitioner


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                 IMPORT & ANR.                                                             ..... Respondents


                                    72.
                                    +           W.P.(C) 6209/2022 & CM APPL. 4194/2024
                                                AJAY PAPER CORPORATION                                                        ..... Petitioner


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                EXPORT & ANR.                                                               ..... Respondents


                                    73.
                                    +           W.P.(C) 6239/2022 & CM APPL. 4193/2024
                                                S D ENTERPRISES                                                              ..... Petitioner




                                    W.P.(C) 12233/2019 and connected matters                                                             Page 8 of 14
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:32
                                                                                       versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                                    ..... Respondents


                                    74.
                                    +           W.P.(C) 6288/2022 & CM APPL. 4203/2024
                                                KRAFTILE INTERNATIONAL                                                             ..... Petitioner


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                              ..... Respondents


                                    75.
                                    +           W.P.(C) 6299/2022 & CM APPL. 4157/2024
                                                KHURANA PAPER HOUSE                    ..... Petitioner


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                EXPORT & ANR.                                                                 ..... Respondents


                                    76.
                                    +           W.P.(C) 6313/2022 & CM APPL. 4279/2024
                                                RAJA RAM CO & ANR.                                                               ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                                    ..... Respondents




                                    W.P.(C) 12233/2019 and connected matters                                                                   Page 9 of 14
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:33
                                     77.
                                    +           W.P.(C) 6331/2022 & CM APPL. 4175/2024
                                                INDIRA OFFSET PRINTERS PVT LTD & ANR. ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                IMPORT & ANR.                                                              ..... Respondents


                                    78.
                                    +    W.P.(C) 8763/2022 & CM APPLs. 26389-90/2022, 4284/2024,
                                    26389/2022
                                         M/S SHREE PAPER CO. PVT. LTD.                ..... Petitioner


                                                                                      versus

                                                COMMISSIONER OF
                                                CUSTOMS (EXPORT) & ORS.                                                         ..... Respondents


                                    79.
                                    +           W.P.(C) 9334/2022 & CM APPL. 4164/2024
                                                M/S ARUN AND CO. & ANR.                                                          ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                (EXPORT) & ANR.                                                                 ..... Respondents


                                    80.
                                    +           W.P.(C) 11146/2022 & CM APPLs. 32756/2022, 4181/2024
                                                MS SUNEJA SONS AND ANR.                  ..... Petitioners




                                    W.P.(C) 12233/2019 and connected matters                                                              Page 10 of 14
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:33
                                                                                       versus

                                                COMMISSIONER OF CUSTOMS
                                                EXPORT & ANR.                                                              ..... Respondents


                                    81.
                                    +           W.P.(C) 14138/2022 & CM APPLs. 43180/2022, 4167/2024
                                                M/S JAIN ENTERPRISES                        ..... Petitioner


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                EXPORT & ANR.                                                                 ..... Respondents


                                    82.
                                    +           W.P.(C) 14263/2022 & CM APPLs. 43555/2022, 4173/2024
                                                MS GUNSHIKA MARKETING CO & ANR.               ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                EXPORT & ORS.                                                                 ..... Respondents


                                    83.
                                    +           W.P.(C) 9480/2023 & CM APPLs. 36221/2023, 4172/2024
                                                JAYSON INTERNATIONAL & ANR.                ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS




                                    W.P.(C) 12233/2019 and connected matters                                                           Page 11 of 14
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:33
                                                   EXPORT & ANR.                                                            ..... Respondents


                                    84.
                                    +           W.P.(C) 9500/2023 & CM APPLs. 36302/2023, 4176/2024
                                                BRIJBASI ART PRESS LTD & ANR.                ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                EXPORT & ANR.                                                                ..... Respondents


                                    85.
                                    +           W.P.(C) 9506/2023 & CM APPLs. 36338/2023, 4192/2024
                                                KALRA PAPER CONVERTOR
                                                TRADER PVT LTD & ORS.                          ..... Petitioners


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS
                                                EXPORT & ANR.                                                              ..... Respondents


                                    86.
                                    +           W.P.(C) 11246/2023 & CM APPLs. 43800/2023, 4159/2024
                                                JUNEJA TRADE LINKS                            ..... Petitioner


                                                                                      versus

                                                COMMISSIONER OF CUSTOMS EXPORT &
                                                ANR.                             ..... Respondents

                                    Appearances:
                                    For petitioners Dr. Sushil Kumar Gupta, Mr. Kamal Mehta, Ms. Sunita




                                    W.P.(C) 12233/2019 and connected matters                                                         Page 12 of 14
This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above.
The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:33
                                     Gupta and Mr. Sakshit Bhardwaj, Advocates.
                                    For respondents Mr. Vivek Goyal, CGSPC with Mr. Gokul Sharma, Mr.
                                    Shivam Singh, Advocates for UOI in item 85.
                                    Mr. Krishan Kumar Sharma, SPC with Ms. Rubina Arora and Mr. Ravi
                                    Sharma, Advocate for UOI in item 83.
                                    Mr. Farman Ali, SPC with Ms. Usha Jamnal and Mr. Krishan Kumar,
                                    Advocates for UOI in item 78.
                                    Mr. Vinish Phogat, SPC for UOI in item 74.
                                    Mr. Harpreet Singh, SSC with Ms. Suhani Mathur and Mr. Jatin Kumar
                                    Gaur, Advocates for R-1 in item Nos. 48 to 53, 55 to 62, 64, 65, 67, 68, 69,
                                    72, 74, 76, 77 and 83 to 86.
                                    Mr. Virender Pratap Singh Charak, Ms. Shubhara Parashar, Advocates for
                                    UOI in item 65, 53, 52, 50.
                                    Mr. Ripu Daman Bhardwaj, CGSC with Mr. Kushagra Kumar and Mr.
                                    Abhinav Bhardwaj, Advocates for UOI in item Nos. 67 to 71.
                                    Mr. Naginder Benipal, SPC for UOI with Mr. Ankit Siwach, Advocate in
                                    item No. 64.
                                    Mr. Aditya Singh, SSC for CBIC in item Nos. 71, 79 and 54.
                                    Mr. Bhagvan Swarup Shukla, CGSC with Mr. Sawan Kumar Shukla,
                                    Advocate for UOI in item 47.
                                    Mr. Sushil Kumar Pandey, SPC in item 48.

                                                CORAM:
                                                HON'BLE MR. JUSTICE SANJEEV SACHDEVA
                                                HON'BLE MR. JUSTICE RAVINDER DUDEJA
                                                                 ORDER

% 08.04.2024

1. Learned counsel for petitioner submits that despite the petitioner providing list in terms of order dated 08.11.2023, respondents have still not supplied the requisite documents.

2. Learned counsel for respondents prays for adjournment.

3. List on 22.05.2024.

4. In the meantime, respondents shall comply with order dated 08.11.2023.

W.P.(C) 12233/2019 and connected matters Page 13 of 14

This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:34 CM APPL. 20644/2024 in W.P. (C) 12233/2019

1. This is an application for condonation of delay of 24 days in filing the counter affidavit.

2. For the reasons stated in the application, it is allowed and delay is condoned.

SANJEEV SACHDEVA, J RAVINDER DUDEJA, J APRIL 8, 2024/rm W.P.(C) 12233/2019 and connected matters Page 14 of 14 This is a digitally signed order.

The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 10/04/2024 at 02:26:34