M/S Dacik Foods PVT LTD vs. Union Of INDIA & Ors.
Held
The Court directed the Commissioner of Customs to consider the petitioners' representations and decide on the release of bank guarantees by a specified date. It also mandated the issuance and decision of any Show Cause Notice concurrently.
Facts
Petitioners, exporters of tobacco products, had their goods released provisionally due to an alert. Initial test reports from CRCL were favorable, but subsequent reports classified the goods as Gutka, leading to a hold on IGST refunds. The petitioners challenge the validity of the second reports and seek release of bank guarantees.
Key Issues
The primary issue was the validity of the second CRCL reports issued without drawing fresh samples and the subsequent withholding of IGST refunds. The court also considered the pending representations for the release of bank guarantees.
Sections Cited
None
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Heard together (2 matters)
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$~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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