M/S Talbros Sealing Material Private Limited v. Additional Commissioner Of Customs Export & ANR.

$~44 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 17723/2025 & CM APPL. 73164/2025 M/S TALBROS SEALING MATERIAL PRIVATE LIMITED .....Petitioner Through:

Mr. Rajat Mittal, Ms. Krati Agrawal, Mr. Subham Kumar, Ms. Akriti Anand, Mr. Priyanshu, Advs.

Versus

ADDITIONAL COMMISSIONER OF CUSTOMS EXPORT & ANR.

.....Respondent Through:

Ms. Anushree Narain, Sr. Standing Counsel with Mr. Naman Choula and Mr. Yamit Jetley, Advs.

CORAM:

HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL

O R D E R

% 24.02.2026 1.

Paragraph 9 of the affidavit of the respondents speaks as under:- "9. As such, it is submitted that as of date, no amount of IGST is liable to recovered from the petitioner only on the basis of the said Order in Original No.72/2025/RB/ADC/EXPORT/ICD/TKD dated 25.06.2025 due to rejection of IGST amount in clause III and IV by the Adjudicating Authority being advisory in nature." 2.

In that view of the matter, the issue raised in the petition no longer survives. As such, the petition stands disposed of. 3.

Pending applications, if any, are rendered infructuous. 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 26/02/2026 at 13:06:01

4.

Order be uploaded on the website of this Court. NITIN WASUDEO SAMBRE, J AJAY DIGPAUL, J FEBRUARY 24, 2026/sky/sk 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 26/02/2026 at 13:06:01