M/S Technology Next v. Principal Commissioner Of Customs, Acc Import, New Custom House New Delhi & ORS.

$~16 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9109/2024 M/S TECHNOLOGY NEXT .....Petitioner Through:

Mr. Akhil Krishan Maggu, Mr.

Vikas Sareen, Ms. Maninder Kaur, Ms. Maninder Kaur and Ms. Oshin Maggu, Advs.

versus PRINCIPAL COMMISSIONER OF CUSTOMS, ACC IMPORT, NEW CUSTOM HOUSE NEW DELHI & ORS.

.....Respondent Through:

Mr. Aditya Singla, SSC with Ms. Charu Sharma, Mr. Ritvik Saha and Mr. Raghav Bakshi, Advocates.

CORAM:

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

O R D E R

% 12.08.2024 1.

We take note of the Order-in-Original dated 29 April 2024 and which had closed the dispute with respect to Bill of Entry No. 5709318 dated 16 November 2019 and consequently framed directions for amendments being permitted as per CTH 85176930. 2.

Despite the aforesaid order and a failure on the part of the respondents to take further steps in that direction, a claim for refund as submitted by the petitioner is being withheld. 3.

This would be evident from a perusal of Annexure P-11, which is a communication of 03 June 2024 apprising the petitioner that the reassessment exercise is yet to be completed. 4.

In view of the aforesaid, we dispose of the writ petition, 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 16/08/2024 at 12:03:34

requiring the competent authority of the respondents to endeavour to complete all steps as contemplated in terms of the Order-in-Original dated 29 April 2024 within a period of four weeks from today. The prayer for refund may be addressed thereafter. 5.

The aforesaid exercise be completed subject to due verification of all facts.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J.

AUGUST 12, 2024/ib 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 16/08/2024 at 12:03:34