Focus Energy Limited v. Commissioner of Customs (Preventive)
Customs – Duty demand / Bank guarantees
Case brief
What is this about?
Rajasthan High Court Jaipur D.B.; CW 5755/2025; Focus Energy Limited; customs duty demand letter dated 11.04.2025 (F.No.VIII (125)5/15M/2012/Pt.-II); bank guarantee encashment and invocation; certiorari and mandamus prayers; 18% interest claim; Circular No.984/08/2014-CX dated 16.09.2014; Companies Act 1956; withdrawal with liberty; territorial jurisdiction – fresh writ petition at Principal Seat Jodhpur; dismissed as withdrawn; order dated 23/04/2025; no merits adjudication; no precedent relied upon.
What did the court decide?
Permission to withdraw granted; dismissal as withdrawn with liberty to file a fresh writ petition at Principal Seat, Jodhpur raising the legal issue as to jurisdiction of the Court. No relief on the merits (duty demand, bank guarantees, refund) was granted. ¶31