M/S National Fregrance vs. Union Of INDIA & Ors.
Held
The Court directed the Commissioner of Customs to consider the petitioners' representations for the release of bank guarantees by a specific date. It also mandated the issuance and simultaneous decision of any Show Cause Notice by another date.
Facts
Petitioners, exporters of tobacco products, had their goods released provisionally based on initial test reports. However, subsequent, unexplained 'clarification' reports led to customs withholding IGST refunds and bank guarantees.
Key Issues
Whether the second, unexplained CRCL reports are tenable, and whether bank guarantees should be released and IGST refunds processed.
Sections Cited
None
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
$~82 & 87 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 10th December, 2025 Uploaded on: 12th December, 2025 +
W.P.(C) 18728/2025 & CM APPL. 77888/2025
M/S NATIONAL FREGRANCE
.....Petitioner
Through: Mr. Rahul Raheja, Mr. Rohit Raheja
and Mr. Gaurav Prakash, Advs.
versus
UNION OF INDIA & ORS.
.....Respondents
Through: Mr. Sai Manik Sud, SPC 87 +
W.P.(C) 18744/2025 & CM APPL. 78029/2025
M/S DACIK FOODS PVT LTD
.....Petitioner
Through: Mr. Rahul Raheja, Mr. Rohit Raheja
and Mr. Gaurav Prakash, Advs.
versus
UNION OF INDIA & ORS.
.....Respondents
Through: Mr. Sai Manik Sud, SPC.
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN
JUDGMENT Prathiba M. Singh, J.
This hearing has been done through hybrid mode.
The present petitions have been filed by the Petitioners under Article 226 of the Constitution of India, inter alia, seeking the following prayers: (i) In W.P.(C) 18744/2025: “i) issue a writ of Mandamus thereby directing the Respondent no. 2 to finalize the shipping bill no. Digitally
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