W.P.(C) 6499/2021 & connected matters p. 1 $~20, 27, 28, 30, 33 to 35, 39 to 41,43 to 56, 70, 71, 74, 75, 77, 84, 86, 90, 93 & 101 * IN THEHIGH COURTOF DELHIAT NEW DELHI + W.P.(C) 6499/2021 & CM APPL. 20394/2021 DHARMIN GIVINSTANDRE RALANSCHI & ORS. .....Petitioners Through: Mr. Vikas Bhatia, Ms. Kanika Goswami, Mr. Smarth Sareen, Ms. Jyoti and Mr. Aman Jwala, Advs. versus COMMISSIONER OF CUSTOMS & ANR. .....Respondent Through: Mr. Harpreet Singh, Senior Standing Counsel along with Mr. Suhani Mathur and Mr. Jai Ahuja, Advs. 27 + W.P.(C) 7336/2024 SANYAM KUMAR & ORS. .....Petitioner Through: Mr. D.S. Chadha & Ms. Riya Sharma, Advs. versus UNION OF INDIA AND ANR. .....Respondent Through: Mr. Jatin Singh, Adv. for UOI Mr. Arun Khatri, SSC with Ms. Anoushka Bhalla, Adv. for R-2 28 + W.P.(C) 8360/2024 VARIN MAHATHANAPIBAL This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 2 .....Petitioner Through: Mr. D.S. Chadha and Ms. Riya Sharma, Adv. versus UNION OF INDIA AND ANR .....Respondent Through: Mr. Jitesh Vikram Srivastava, SPC with Mr. Dipanshu Sharma, Adv. for UOI. Mr. Aditya Singla, SSC and Ms. Arya Suresh, Adv. for CBIC 30 + W.P.(C) 9777/2024 MOHAMMAD KHALID SIDDIQUI .....Petitioner Through: Mr. D.S. Chadha and Ms. Riya Sharma, Adv. versus UNION OF INDIA AND ANR. .....Respondents Through: Mr. Dipak Raj and Mr. Sub Kumar, Advs. for Mr. Anurag Ojha, SSC 33 + W.P.(C) 198/2025 & CM APPL. 8813/2025 QAMAR JAHAN .....Petitioner Through: Mr. Ashish Pandey, Mr. Priyanshu Upadhyay, Mr. Viraat Tripathi, Mr. Ashish Pandey and Mr. Ajay Singh, Advs. versus UNION OF INDIA, REPRESENTED BY SECRETARY, MINISTRY This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 3 OF FINANCE & ORS. .....Respondent Through: Mr. Jagdish Chandra CGSC with Mr Shubham Kumar, Adv. for UOI Mr. N. Venkatraman, ASG, Mr. Shubham Tyagi, SSC and Mr. N. Ojha, Advs. Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Jai Ahuja, Advs. 34 + W.P.(C) 5867/2025 SUMER SINGH .....Petitioner Through: Ms. Richa Kumar and Mr. Pawan, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Shubhham Tyagi, SSC and Ms Navruti Ojha, Adv. for CBIC 35 + W.P.(C) 816/2025 NIKKAMAL JEWELLERS .....Petitioner Through: Mr Aakarsh Srivastava, Senior Standing Counsel with Mr. Anand Pandey and Mr. Anugya Gupta, Advs. versus THE COMMISSIONER OF CUSTOMS (EXPORTS) .....Respondent Through: Mr Aakarsh Srivastava, Senior Standing Counsel with Mr. Anand Pandey, Adv. 39 This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 4 + W.P.(C) 1586/2025 SUNNY MANOHARLAL SHARMA .....Petitioner Through: Mr. D. S. Chadha, Adv. versus COMMISSIONER OF CUSTOMS NEW DELHI .....Respondent Through: Mr. Satish Aggarwala, SSC for Customs Deptt. 40 + W.P.(C) 1823/2025 RAJU GANDABHAI DESAI .....Petitioner Through: Mr. Yusuf Khan and Mr. Jatin Sharma, Advs. versus COMMISSIONER OF CUSTOMS NEW DELHI .....Respondent Through: Mr. Satish Aggarwala, SSC for Customs Deptt. 41 + W.P.(C) 2324/2025 & CM APPL. 10985/2025 MOHD GULSHER .....Petitioner Through: Mr. Yusuf and Mr. Jatin Sharma, Advs. versus THE COMMISSIONER OF CUSTOMS & ORS. .....Respondents Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Jai Ahuja, Advs. 43 + W.P.(C) 3822/2025 & CM APPL. 29808/2025, 29809/2025, This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 5 29810/2025 MOHAMMAD IDRES .....Petitioner Through: Mr. S. Vijay Kanth and Mr. Utkarsh Tripathi, Advs. versus THE COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. 44 + W.P.(C) 4503/2025 YOGESH ANAND .....Petitioner Through: Ms. Richa Kumari, Mr. Pawan, Mr. Yatin Bhutani, Mr. Yogesh Kumar Rai and Mr. Ravi Rathore, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Atul Tripathi, SSC with Mr. Shubham Mishra and Mr. Gaurav Mani Tripathi, Advs. 45 + W.P.(C) 4673/2025 JARED OPONDO TAWO .....Petitioner Through: Mr. S. Vijay Kanth and Mr. Utkarsh Tripathi, Advs. THE COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Shubhham Tyagi, SSC and Ms Navruti Ojha, Adv. for CBIC 46 + W.P.(C) 4740/2025 This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 6 INDER RAJ .....Petitioner Through: Mr. Ritaj Kacker and Ms. Divya Rastogi, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. for R-2, 3 & 4 47 + W.P.(C) 4834/2025 MOHAMMAD AFSAR KHAN .....Petitioner Through: Ms. Richa Kumari, Mr. Pawan, Mr. Yatin Bhutani, Mr. Yogesh Kumar Rai and Mr. Ravi Rathore, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. 48 + W.P.(C) 4851/2025 JASVINDER KAUR .....Petitioner Through: Mr Naveen Malhotra and Mr Ritvik Malhotra, Advs. versus COMMISSIONER OF CUSTOMS (APPEAL) NEW CUSTOM HOISE, NEAR IGI AIRPORT NEW DELHI AND ANR .....Respondents Through: Mr. Shubhham Tyagi, SSC and Ms Navruti Ojha, Adv. for CBIC 49 This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 7 + W.P.(C) 4968/2025 SUGRA .....Petitioner Through: Mr. Ashish Pandey, Mr. Priyanshu Upadhyay, Mr. Viraat Tripathi, Mr. Ashish Pandey and Mr. Ajay Singh, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. 50 + W.P.(C) 5014/2025 FARZANA BEGUM .....Petitioner Through: Ms. Kirti Uppal, Sr. Adv. with Mr. Aditya Raj, Mr. Pravej Hadan and Mr. Pratham Diwakar, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. 51 + W.P.(C) 5042/2025 MOHD. SHAHZAD .....Petitioner Through: Ms. Kirti Uppal, Sr. Adv. with Mr. Aditya Raj, Mr. Pravej Hadan and Mr. Pratham Diwakar, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 8 Ankit Kumar, Adv. 52 + W.P.(C) 5080/2025 VAVVO .....Petitioner Through: Ms. Kirti Uppal, Sr. Adv. with Mr. Aditya Raj, Mr. Pravej Hadan and Mr. Pratham Diwakar, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. 53 + W.P.(C) 5082/2025 ZINAT BEGUM .....Petitioner Through: Ms. Kirti Uppal, Sr. Adv. with Mr. Aditya Raj, Mr. Pravej Hadan and Mr. Pratham Diwakar, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. 54 + W.P.(C) 5084/2025 ASMIN .....Petitioner Through: Ms. Kirti Uppal, Sr. Adv. with Mr. Aditya Raj, Mr. Pravej Hadan and Mr. Pratham Diwakar, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 9 Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. 55 + W.P.(C) 5081/2025 FIRDOUS AHMAD RATHER .....Petitioner Through: Ms. Richa Kumari, Mr. Pawan, Mr. Yatin Bhutani, Mr. Yogesh Kumar Rai and Mr. Ravi Rathore, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Aditya Singla, SSC and Ms. Arya Suresh Nair, Adv. 56 + W.P.(C) 6232/2025 MOHIT SAXENA .....Petitioner Through: Ms. Richa Kumari, Mr. Pawan, Mr. Yatin Bhutani, Mr. Yogesh Kumar Rai and Mr. Ravi Rathore, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr Piyush Beriwal, Mr Nikhil Kumar Chaubey and Ms Jyotsna Vyas, Advs. for R-1 70 + W.P.(C) 4962/2025&CM APPL. 30489/2025 HARIS ASLAM .....Petitioner Through: Ms. Richa Kumari, Mr. Pawan, Mr. Yatin Bhutani, Mr. Yogesh Kumar Rai and Mr. Ravi Rathore, Advs. This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 10 versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Avijit Dikshit, Standing Counsel 71 + W.P.(C) 5753/2025 KRISHNA REDDY KUNDAM & ANR. .....Petitioner Through: Mr. Ashish Pandey, Mr. Priyanshu Upadhyay, Mr. Viraat Tripathi, Mr. Ashish Pandey and Mr. Ajay Singh, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Jai Ahuja, Advs. 74 + W.P.(C) 5942/2025 & CM APPL. 27090/2025 HARJIT SINGH A S CHAN SINGH .....Petitioner Through: Mr. D. S. Chadha, Adv. versus COMMISSIONER OF CUSTOMS NEW DELHI .....Respondent Through: Mr. Jatin Singh, Adv. for UOI This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 11 75 + W.P.(C) 5943/2025 RAJESH SANKHALA .....Petitioner Through: Ms. Richa Kumari, Mr. Pawan, Mr. Yatin Bhutani, Mr. Yogesh Kumar Rai and Mr. Ravi Rathore, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. 77 + W.P.(C) 6074/2025 MS NODIRA GAZIEVA .....Petitioner Through: Md. Ather Ansari and Mr. Prashant Solanki, Advs. versus THE COMMISSIONER OF CUSTOMS & ORS. .....Respondent Through: Mr. Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur and Mr. Jai Ahuja, Advs. 84 + W.P.(C) 6678/2025 NAVNEET HOODA .....Petitioner Through: Mr. Viraat Tripathi, Mr. Ajay Singh This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 12 and Mr. Akshat Raghuvanshi, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. 86 + W.P.(C) 6686/2025 & CM APPL. 30334/2025 VISHU GROVER & ANR. .....Petitioners Through: Mr. D. S. Chadha, Adv. versus COMMISSIONER OF CUSTOMS NEW DELHI .....Respondent Through: Mr Aakarsh Srivastava, Senior Standing Counsel with Mr. Anand Pandey and Mr. Anugya Gupta, Advocates 90 + W.P.(C) 6696/2025 FAHIM AHMAD .....Petitioner Through: Dr. Ashutosh & Ms. Fatima, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. 93 + W.P.(C) 6707/2025 This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 13 MANAN KARAN SHARMA .....Petitioner Through: Ms. Richa Kumari, Mr. Pawan, Mr. Yatin Bhutani, Mr. Yogesh Kumar Rai and Mr. Ravi Rathore, Advs. versus COMMISSIONER OF CUSTOMS .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. 101 + W.P.(C) 3550/2025 MS GULZAN ORAZGULYYEVA .....Petitioner Through: Md. Ather Ansari and Mr. Prashant Solanki, Advs. versus THE COMMISSIONER OF CUSTOMS & ANR. .....Respondent Through: Ms. Anushree Narain, SSC with Mr. Ankit Kumar, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE RAJNEESH KUMAR GUPTA O R D E R % 19.05.2025 1. This hearing has been done through hybrid mode. This is a digitally signed order. 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 01/07/2025 at 22:39:36 W.P.(C) 6499/2021 & connected matters p. 14 2. List on 21st May, 2025 at 10.00 A.M. PRATHIBA M. SINGH, J. RAJNEESH KUMAR GUPTA, J. MAY 19, 2025/PU This is a digitally signed order. 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 01/07/2025 at 22:39:36