Oguljeren Akmyradova v. Commissioner Of Customs And ORS

5.rpw.30.2026.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION REVIEW PETITION NO.30 OF 2026 IN WRIT PETITION NO.13728 OF 2024 Ms. Oguljeren Akmyradova .. Petitioner

Versus

Commissioner of Customs & Ors.

.. Respondents Mr.Prahlad Paranjpe a/w Sagar Shetty, Kaushal Kait, Jatin Yadav, Shweta i/b Sagar Shetty, Advocates for the Petitioner.

Digitally signed by UTKARSH KAKASAHEB BHALERAO Date:

2026.03.09 17:49:34 +0530 Mr.Siddharth Chandrasekhar a/w Sangeeta Yadav i/b Nitee Punde, Advocates for Respondents.

UTKARSH KAKASAHEB BHALERAO

CORAM

: B. P. COLABAWALLA & JITENDRA JAIN, JJ.

DATE : MARCH 07, 2026 P. C.

1.

The above Review Petition is filed seeking a review of the order dated 22nd July 2025. Basically what the Petitioner seeks is recall of the said order because the same was passed on the basis of wrong statements made by the Revenue.

MARCH 07, 2026 Utkarsh

5.rpw.30.2026.doc 2.

We do not find that this is a ground for review. If any show cause notice is already adjudicated, and an Assessment Order is passed, the Petitioner is free to file a fresh proceedings and agitate its grievances in the said proceedings.

3.

We make it clear that the order dated 22nd July 2025 shall not set in the way of the Petitioner raising his grievances against any Assessment Order that has been passed pursuant to the show cause notice issued to the Petitioner. All contentions of parties in that respect are expressly kept open.

4.

In these circumstances, the Review Petition is dismissed. However, there shall be no order as to costs. 5.

Personal Assistant of this Court. All concerned will act on production by [JITENDRA JAIN, J.] [B. P. COLABAWALLA, J.] MARCH 07, 2026 Utkarsh