Kedar Nath and Sons India Pvt. Ltd. v. Commissioner of Custom (Imports))
Case brief
What is this about?
High Court granted provisional assessment for release of bank guarantee, directing petitioner to submit records within four weeks. Relief granted on terms of permitting fresh approach if adverse. Case disposed of.
What did the court decide?
Petition partly allowed; petitioner to submit records for assessment within four weeks; liberty to approach afresh if adverse.
What the court decided
$~23
- IN THE HIGH COURT OF DELHI AT NEW DELHI
- W.P.(C) 14377/2024 & CM APPL. 74787/2025
- KEDAR NATH AND SONS INDIA PVT LTD .....Petitioner Through: Mr. Sadashiv Dadheech, Advocate
versus
- COMMISSIONER OF CUSTOM (IMPORTS)) .....Respondent Through: Mr. Anurag Ojha, SSC with Mr. Dipak Raj, Advocate
CORAM:
HON'BLE MR. JUSTICE NITIN WASUDEO SAMBRE HON'BLE MR. JUSTICE AJAY DIGPAUL
O R D E R % 12.03.2026
- A prayer for provisional assessment by finalizing the bill of entries and directions to release the bank guarantee is moved by the petitioner.
- It is the case of the petitioner that though data was submitted within time to the respondent, there is a failure on the part of the respondent to complete the assessment so as to enable him to claim the release of bank guarantee.
Issues for consideration
3 issues framed by the court
Whether the petitioner's prayer for completion of provisional assessment under Customs law to enable release of bank guarantee can be granted when the record is traceable.
Whether the petitioner must furnish the entire record to the Respondent to complete the assessment within a reasonable period.
Whether liberty to approach afresh is warranted if the assessment order proves adverse to the petitioner.
Parties & counsel
- petitioner
Kedar Nath and Sons India Pvt Ltd
- respondent
Commissioner of Customs (Imports)
Coram
Nitin Wasudeo Sambre
Case details
As recorded by the court registry
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