Mishika Enterprises (Through Its Sole Proprietor Sh. Navjot Singh Lamba) v. The Commissioner Of Customs(Import) & ANR.

$~17 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8368/2018 AND CM APPL. 32121/2018 MISHIKA ENTERPRISES (THROUGH ITS SOLE PROPRIETOR SH. NAVJOT SINGH LAMBA) ..... Petitioner Through Ms. Sonia Sharma and Mr. Vijay, Advs.

versus THE COMMISSIONER OF CUSTOMS(IMPORT) & ANR.

..... Respondents Through Mr. Sanjeev Narula, Sr. Standing Counsel with Mr. Abhishek Ghei, Advocate for Customs/R-1.

Mr. Aditya Singla, Sr. Standing Counsel for R-2.

CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE A. K. CHAWLA

O R D E R

% 10.08.2018 Issue notice. Mr Sanjeev Narula and Mr. Aditya Singla, Advocates accept notice.

Petitioner seeks directions for the release of its goods imported through bill of entry. Learned Counsel for the respondents submit that according to the information received, the invoice was under valued and rely upon certain communications addressed to the respondents by other importers. The respondents submit that an order of provisional release was issued by the concerned authority on 07.08.2018; a copy of that order has been produced. The registry is

directed to place it on record. In case, the petitioner is aggrieved by the imposition of the conditions, which include payment of differential duty and any other amount, it is open to it to challenge it before CESTAT. In such event, CESTAT shall consider the submissions of the petitioner and dispose of the appeal expeditiously, having regard to the nature of goods - preferably, within four weeks. Writ petition is disposed of accordingly. Pending application also stands disposed of.

Dasti under the signatures of the Court Master. S. RAVINDRA BHAT, J A. K. CHAWLA, J AUGUST 10, 2018 rc