Delhi High Court - Orders
Ms Mukta Enterprises vs Commissioner Of Customs Export on 18 March, 2026
$~5 to 8, 18 to 22, 25 to 28, 30 to 33 & 44 to 71
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ CUSAA 177/2025, CM APPL. 79867/2025, CM APPL.79870/2025
& CM APPL.16640/2026
MS MUKTA ENTERPRISES .....Appellant
versus
COMMISSIONER OF CUSTOMS EXPORT .....Respondent
6
+ CUSAA 178/2025, CM APPL. 80092/2025, CM APPL.80096/2025
& CM APPL.16648/2026
M/S RAJA RAM AND COMPANY .....Appellant
versus
PRINCIPAL COMMISSIONER OF CUSTOMS
(IMPORT) .....Respondent
7
+ CUSAA 179/2025, CM APPL. 80160/2025, CM APPL.80163/2025
RAJINDER KUMAR JAIN .....Appellant
versus
COMMISSIONER OF CUSTOMS EXPORT .....Respondent
8
+ CUSAA 180/2025, CM APPL. 80234/2025 & CM APPL.80238/2025
JINENDER KUMAR JAIN .....Appellant
versus
PRINCIPAL COMMISSIONER OF CUSTOMS
IMPORT .....Respondent
18
+ W.P.(C) 9924/2020, CM APPL. 31613/2020 & CM APPL. 4195/2024
M/S KHURANA PAPER HOUSE .....Petitioner
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 19/03/2026 at 21:11:49
versus
COMMISSIONER OF CUSTOMS (IMPORT)
& ANR. .....Respondents
19
+ W.P.(C) 9925/2020, CM APPL. 31615/2020 & CM APPL. 4278/2024
M/S SUMAT PERSHAD AND SONS & ANR. .....Petitioner
versus
COMMISSIONER OF CUSTOMS (IMPORT)
& ANR. .....Respondents
20
+ W.P.(C) 2850/2021, CM APPL. 8591/2021 & CM APPL.
32132/2021, CM APPL. 4182/2024
MS KHURANA PAPER HOUSE & ORS. .....Petitioners
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
21
+ W.P.(C) 4386/2021, CM APPL. 13353/2021& CM APPL. 4286/2024
MS BIRDHI CHAND GIRDHARI LAL PAPERS
PVT LTD & ANR. .....Petitioners
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
22
+ W.P.(C) 4388/2021, CM APPL. 13357/2021, CM APPL. 32169/2021,
CM APPL. 4179/2024
M/S KAPIL PAP MART PVT LTD & ANR. .....Petitioners
versus
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 19/03/2026 at 21:11:49
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
25
+ W.P.(C) 8047/2021, CM APPL. 25031/2021, CM APPL. 32166/2021,
CM APPL. 4165/2024
M/S JUNEJA PAPERS PVT LTD & ANR. .....Petitioners
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
26
+ W.P.(C) 6288/2022 & CM APPL. 4203/2024
KRAFTILE INTERNATIONAL .....Petitioner
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
27
+ W.P.(C) 6313/2022 & CM APPL. 4279/2024
RAJA RAM CO & ANR. .....Petitioner
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondent
28
+ W.P.(C) 6331/2022 & CM APPL. 4175/2024
INDIRA OFFSET PRINTERS PVT LTD
& ANR. .....Petitioner
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondent
30
+ W.P.(C) 11146/2022, CM APPL. 32756/2022, CM APPL. 4181/2024
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 19/03/2026 at 21:11:49
MS SUNEJA SONS AND ANR. .....Petitioner
versus
COMMISSIONER OF CUSTOMS EXPORT
& ANR. .....Respondent
31
+ W.P.(C) 14263/2022, CM APPL. 43555/2022 & CM APPL.
4173/2024, CM APPL. 4840/2025
MS GUNSHIKA MARKETING CO & ANR. .....Petitioner
versus
COMMISSIONER OF CUSTOMS EXPORT
& ORS. .....Respondent
32
+ W.P.(C) 9480/2023, CM APPL. 36221/2023 & CM APPL. 4172/2024
JAYSON INTERNATIONAL & ANR. .....Petitioners
versus
COMMISSIONER OF CUSTOMS EXPORT
& ANR. .....Respondents
33
+ W.P.(C) 9506/2023 & CM APPL. 36338/2023, CM APPL. 4192/2024
KALRA PAPER CONVERTOR TRADER PVT
LTD & ORS. .....Petitioners
versus
COMMISSIONER OF CUSTOMS EXPORT
& ANR. .....Respondents
44
+ W.P.(C) 12233/2019 & CM APPL. 4168/2024, CM APPL.
16717/2026
M/S SUMAT PERSHAD AND SONS
AND ANR. .....Petitioner
versus
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 19/03/2026 at 21:11:49
COMMISSIONER CUSTOMS (EXPORT)
AND ANR. .....Respondents
45
+ W.P.(C) 15114/2025 & CM APPL. 62118/2025
MS KAPIL PAP MART PVT LTD .....Petitioner
versus
COMMISSIONER OF CUSTOMS EXPORT
& ANR. .....Respondent
46
+ W.P.(C) 8248/2020 & CM APPL. 26724/2020, CM APPL.
32123/2021, CM APPL. 4160/2024, CM APPL. 16683/2026
MS SUMAT PERSHAD SONS & ORS. .....Petitioners
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
47
+ W.P.(C) 9868/2020, CM APPL. 31491/2020 & CM APPL.
16695/2026
MS RAJA RAM & ANR. .....Petitioners
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
48
+ W.P.(C) 9869/2020, CM APPL. 31493/2020 & CM APPL.
16715/2026
M/S JUNEJA PAPERS PVT. LTD. & ANR. .....Petitioners
versus
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 19/03/2026 at 21:11:49
COMMISSIONER OF CUSTOMS (IMPORT)
& ANR. .....Respondents
49
+ W.P.(C) 8039/2021, CM APPL. 25019/2021& CM APPL. 4163/2024,
CM APPL. 16707/2026
M/S SUNEJA SONS & ANR. .....Petitioners
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
50
+ W.P.(C) 8122/2021, CM APPL. 25215/2021 & CM APPL.
32144/2021, CM APPL. 16716/2026
M/S KRAFTLINE INTERNATIONAL & ORS. .....Petitioners
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
51
+ W.P.(C) 232/2022 & CM APPL. 4166/2024, CM APPL. 16691/2026
MS JUNEJA TRADE LINKS .....Petitioner
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
52
+ W.P.(C) 6209/2022 & CM APPL. 4194/2024, CM APPL. 16689/2026
AJAY PAPER CORPORATION .....Petitioner
versus
COMMISSIONER OF CUSTOMS EXPORT
& ANR. .....Respondent
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 19/03/2026 at 21:11:49
53
+ W.P.(C) 6239/2022 & CM APPL. 4193/2024, CM APPL. 16706/2026
S D ENTERPRISES .....Petitioner
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
54
+ W.P.(C) 6299/2022 & CM APPL. 4157/2024, CM APPL. 16705/2026
KHURANA PAPER HOUSE .....Petitioner
versus
COMMISSIONER OF CUSTOMS EXPORT
& ANR. .....Respondents
55
+ W.P.(C) 8763/2022, CM APPL. 26389/2022 & CM APPL.
26390/2022, CM APPL. 4284/2024, CM APPL. 16710/2026
M/S SHREE PAPER CO. PVT. LTD. .....Petitioner
versus
COMMISSIONER OF CUSTOMS (EXPORT)
& ORS. .....Respondent
56
+ W.P.(C) 9903/2020, CM APPL. 4191/2024 & CM APPL.16714/2026
M/S S. D. ENTERPRISES .....Petitioner
versus
COMMISSIONER OF CUSTOMS
(IMPORT) & ANR. .....Respondents
57
+ W.P.(C) 9923/2020, CM APPL. 31611/2020, CM APPL. 4170/2024
& CM APPL.16704/2026
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 19/03/2026 at 21:11:49
M/S RAJA RAM AND CO & ANR. .....Petitioners
versus
COMMISSIONER OF CUSTOMS (IMPORT)
& ANR. .....Respondents
58
+ W.P.(C) 118/2021, CM APPL. 369/2021, CM APPL. 4285/2024 &
CM APPL.16699/2026
MS SUMAT PERSHAD SONS & ORS. .....Petitioners
versus
COMMISSIONER OF CUSTOMS (IMPORT) &
ANR. .....Respondents
59
+ W.P.(C) 141/2021, CM APPL. 425/2021 & CM APPL. 4177/2024
MS KRAFTILE INTERNATIONAL .....Petitioner
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
60
+ W.P.(C) 2838/2021, CM APPL. 8529/2021& CM APPL. 32170/2021,
CM APPL. 4158/2024 & CM APPL.16701/2026
MS SUMAT PERSHAD SONS & ORS. .....Petitioners
versus
COMMISSIONER OF CUSTOMS IMPORT & ANR......Respondent
61
+ W.P.(C) 2842/2021, CM APPL. 8560/2021, CM APPL. 4202/2024 &
CM APPL.16697/2026
M/S SUMAT PERSHAD & SONS AND ORS. .....Petitioner
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 19/03/2026 at 21:11:49
versus
COMMISSIONER OF CUSTOMS (IMPORT)
& ANR. .....Respondents
62
+ W.P.(C) 4345/2021, CM APPL. 13262/2021, CM APPL. 4199/2024
& CM APPL.16702/2026
MS BIRDHI CHAND GIRDHARI LAL PAPERS PVT
LTD & ANR. .....Petitioners
versus
COMMISSIONER OF CUSTOMS IMPORT & ANR......Respondents
63
+ W.P.(C) 4368/2021, CM APPL. 13302/2021, CM APPL. 32125/2021
& CM APPL. 4178/2024, CM APPL.16703/2026
M/S SHITAL PAPER IMPEX .....Petitioner
versus
COMMISSIONER OF CUSTOMS IMPORT & ANR......Respondent
64
+ W.P.(C) 4380/2021, CM APPL. 13344/2021, CM APPL. 4283/2024
& CM APPL.16679/2026
M/S KALRA PAPER CONVERTER AND TRADER
PVT. LTD. & ORS. .....Petitioners
Versus
COMMISSIONER OF CUSTOMS (IMPORT)
& ANR. .....Respondents
65
+ W.P.(C) 4409/2021, CM APPL. 13497/2021, CM APPL. 4171/2024
& CM APPL.16712/2026
MS KALRA PAPER PRODUCTS PVT LTD & ORS......Petitioners
versus
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 19/03/2026 at 21:11:49
COMMISSIONER OF CUSTOMS IMPORT &
ANR. .....Respondents
66
+ W.P.(C) 7987/2021, CM APPL. 24822/2021, CM APPL. 4180/2024,
CM APPL. 61266/2025 & CM APPL.16709/2026
MS DIAMOND COPY HOUSE & ANR. .....Petitioners
versus
COMMISSIONER OF CUSTOMS IMPORT
& ANR. .....Respondents
67
+ W.P.(C) 8000/2021, CM APPL. 24843/2021, CM APPL. 4174/2024
& CM APPL.16663/2026
M/S SONA PAPERS PVT. LTD. & ANR. .....Petitioners
versus
COMMISSIONER OF CUSTOMS (IMPORT)
& ANR. .....Respondents
68
+ W.P.(C) 9334/2022, CM APPL. 4164/2024 & CM APPL.16711/2026
M/S ARUN AND CO. & ANR. .....Petitioners
versus
COMMISSIONER OF CUSTOMS (EXPORT) &
ANR. .....Respondents
69
+ W.P.(C) 14138/2022, CM APPL. 43180/2022, CM APPL. 4167/2024
& CM APPL.16676/2026
M/S JAIN ENTERPRISES .....Petitioner
versus
COMMISSIONER OF CUSTOMS EXPORT
& ANR. .....Respondents
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 19/03/2026 at 21:11:49
70
+ W.P.(C) 9500/2023, CM APPL. 36302/2023, CM APPL. 4176/2024
& CM APPL.16713/2026
BRIJBASI ART PRESS LTD & ANR. .....Petitioners
versus
COMMISSIONER OF CUSTOMS EXPORT
& ANR. .....Respondents
71
+ W.P.(C) 11246/2023, CM APPL. 43800/2023, CM APPL. 4159/2024
& CM APPL.16708/2026
JUNEJA TRADE LINKS .....Petitioner
versus
COMMISSIONER OF CUSTOMS EXPORT &
ANR. .....Respondents
Advocates for Petitioners:
Mr. Kamal Mehta, Dr. Sushil Kumar Gupta, Ms. Sunita Gupta and Ms.
Anshika Kumari, Advocates in Item Nos. 5 to 8, 18 to 22, 25 to 28, 30 to 33
and 44 to 71.
Advocates for Respondents:
Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Advocate in Item Nos. 5,7.
Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh, Advocate for R-1
in Item No.18.
Mr. Harpreet Singh, SSC with Mr. Iqbal Singh Bedi, Ms. Suhani Mathur,
Mr. Jatin Kumar Gaur, Advocates for R-1/Customs in Items No. 19, 20, 21,
22, 28, 44, 46, 47, 48, 49, 50, 52, 53, 56, 57, 58, 59, 62, 63, 66, 67.
Mr. Vikrant Nilesh Goyal, Mr. Kunal Dixit, Mr. Yash Basoya, Advocates
for UOI in Item No. 18
Mr. Syed Abdul Haseeb, CGSC with Mr. Muhammad Aamir Khan,
Advocate for UOI in Item No. 27
Mr. Gibran Naushad, SSC with Mr. Suraj Shekhar Singh, Advocate in Item
No. 6 & 8.
Mr. Nirvikar Verma, SPC with Mr. Varun Kumar, Advocate for UOI in Item
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 19/03/2026 at 21:11:49
No. 51
Mr. Tanveer Ahmed Ansari, SPC for UOI in Item No. 28
Mr. Vikrant Nilesh Goyal, Mr. Yash Basoya and Mr. Kunal Dixit,
Advocates in Items No. 18, 60 and 61.
Mr. Vijay Joshi, CGSC for R/UOI in Item No. 48.
Mr. Neeraj, SPC with Mr. Soumyadip Chakraborty, Advocate in Item No.
19.
Mr.Virender Pratap Singh Charak and Ms. Shubhra Parashar Advocates in
Item No. 22.
Mr.Raj Kumar, CGSC for UOI with Ms. Vidushi Sah, Advocate in Item No.
25.
Mr. Vijay Joshi, CGSC for R-2 in Item No. 25.
Mr. Vedansh Anand, SPC with Mr. Kush Garg, Advocate in Item No. 26.
Mr Syed Abdul Haseeb, CGSC with Mr. Muhammad Aamir Khan,
Advocate in Item No. 27
Mr. Harpreet Singh, Senior Standing Counsel with Mr. Iqbal Singh Bedi,
Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocates for R-2 in Item
No. 28.
Mr. Piyush Beriwal, Ms. Ruchita Srivastava and Ms. Neha Kamboj,
Advocates in Item No. 31.
Mr. Harish Kumar Garg, SPC for R-2 in Item No. 59
Mr. Krishna Kumar Sharma, SPC with Mr. Anil Devlal, GP in Item No. 32.
Mr. Atul Tripathi, SSC, CBIC with Mr. Shubham Mishra, Mr. Gaurav Mani
Tripathi, Mr. Akshay Sagar and Mr. Madhav Anand, Advocates in Item No.
32.
Mr. Vivek Goyal, CGSPC with Mr. Aryan Aggarwal, Advocate in Item 33.
Ms. Shubhra Parashar and Mr. Virender Pratap Singh Charak, Advocates in
Item No. 44, 46, 56
Mr Farman Ali CGSC with Ms. Usha Jamnal, Advocate in Item No. 55.
Mr. Aakarsh Srivastava, Senior Standing Counsel with Mr. Anand Pandey,
Ms. Farah Shah and Mr. Ankit Kumar, Advocates in Item No. 44.
Mr. Bhagwan Sawrup Shukla CGSC with Ms. Priya Dwivedi, Advocate in
Item No. 44.
Mr. Raj Kumar, CGSC with Ms. Vidushi Sah, Advocate in Item No.45.
Mr. Sushil Kumar Pandey, Mr. Aman Kumar Pandey and Mr. Pradip
Sharma, Advocates in Item No. 46.
Mr. Vijay Joshi, CGSC in Item no. 48.
Mr. Harpreet Singh, Senior Standing Counsel with Mr. Iqbal Singh Bedi,
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 19/03/2026 at 21:11:49
Ms. Suhani Mathur and Mr. Jatin Kumar Gaur, Advocates in Item No. 49.
Mr. Aditya Singla, SSC CBIC with Ms. Arya Suresh Nair, Advocate in Item
No. 54.
Mr. Virender Pratap Singh Charak and Ms. Shubhra Parashar, Advocates in
Item no. 57.
Mr.Neeraj, SPC with Mr. Soumyadip Chakraborty, Advocate in Item Nos.
58, 63, 64
Mr. Ripudaman Bhardwaj, CGSC with Mr. Kushagra Kumar and Mr. Amit
Kumar Rana Advs., UOI in Item no. 67.
Mr. Shubham Tyagi, SSC, CBIC with Ms. Navruti Ojha, Mr. Rishabh
Chauhan, Advocates in Item No. 68.
Mr. Jivesh Kumar Tiwari, CGSC with Ms. Nandini Aggarwal and
Ms. Samiksha, Advocates in Item No. 68.
Mr. Niraj Kumar, Sr. Central Govt. Counsel with Mr. Chaitanya Kumar,
Advocate in Item No. 70.
CORAM:
HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE
HON'BLE MR. JUSTICE AJAY DIGPAUL
ORDER
% 18.03.2026
1. We grant time to the respondents to complete the pleadings.
2. Let the same be done within a period of four weeks from today.
3. Rejoinder, if any, be filed within a period of three weeks thereafter.
4. List on 13th July, 2026.
NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J MARCH 18, 2026/ pr/sk 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 19/03/2026 at 21:11:49