M/S. Buddy Enterprises v. Commissioner Of Customs (Exports) & ANR.

$~29 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3964/2023 M/S. BUDDY ENTERPRISES .....Petitioner Through:

Ms. Divya Rastogi, Adv.

versus COMMISSIONER OF CUSTOMS (EXPORTS) & ANR.

.....Respondents Through:

Mr. Atul Tripathi, SSC for CBIC along with Mr. V.K.

Attri, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R

% 06.08.2024 1.

This writ petition has been preferred seeking the following reliefs:- "(a) Issue a writ, order or direction in the nature of certiorari to quash/set-aside the provisional assessment order (no order has been passed and supplied and not even mentioned on shipping bill and only mentioned on ICEGATE website under query - Annexure P12) of the impugned goods i.e. gear parts main shaft, exported against shipping bill No.5767459 dated 28.11.2022; and/or (b) Issue a writ, order or direction in the nature of mandamus and declare that the classification of the impugned goods i.e. gear parts main shaft fall under CTH 87089900; and/or (c) Issue a writ, order or direction in the nature of certiorari to quash the communication dated 12.12.2022 vide which the goods has been provisionally released and the IGST refund as well as disbursement of drawback has been suspended; and/or (d) Issue a writ, order or direction in the nature of mandamus to the Respondents to grant the refund of IGST and disburse the drawback amount against the export of goods through shipping bill No.5767459 dated 28.11.2022;

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(e) Grant cost of the petition; and (f) Pass such other order or further order or orders as this Hon'ble Court may deem fit and proper under the circumstances of the case." 2.

However, and during the pendency of the present writ petition, we are informed that a Show Cause Notice has come to be issued. In view of the aforesaid and since all rights and contentions would be open to be addressed in the adjudication proceedings, we find no justification to continue the writ petition.

3.

It shall consequently stand disposed of.

4.

All rights and contentions of respective parties on merits are kept open.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

AUGUST 06, 2024/RW 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 03/07/2025 at 09:33:58