$~12 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 8398/2026, CM APPL. 39400/2026 and CM APPL. 39401/2026 SG HERBS .....Petitioner Through: Mr. Chinmaya Seth, Mr. A. K. Seth, Ms. Palak Mathur and Mr. Karanveer Singh, Advs. versus ASSISTANT COMMISSIONER, REFUND, OFFICE OF COMMISSIONER OF CUSTOMS (IMPORT) .....Respondent Through: Mr. Anurag Ojha, SSC along with Mr. Dipak Raj, Mr. Aryaman Singh Chouhan and Mr. Aditya Chaudhary, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 03.07.2026 1. Through the present Writ Petition filed under Section 226 of the Constitution of India, the Petitioner prays for issuance of direction to the Respondent to refund the excess customs duty to the tune of Rs.7,70,746/-, which was deposited in order to get 18 MT of Bedellium Resin, which was actually detained. 2. Subsequently, the Assessing Authority did not accept the amount disclosed in Bill of Entry and proceeded to reassess the same @ USD 650/MTs (Metric Tonnes). The order passed by the Assessing Authority was reversed in the Appeal by the Appellate Authority on 25.07.2022, which entitles the Petitioner to refund. 3. The Petitioner is stated to have applied for refund. Pursuant to 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 06/07/2026 at 10:34:48 the Notice of Motion, Mr. Anurag Ojha, Sr. Standing Counsel appearing for the Respondent, states that the remaining formalities have been completed and the moment the Petitioner furnishes declaration that it has not claimed credit of this amount in IGST, the amount will be refunded. 4. Learned counsel representing the Petitioner submits that the declaration will be submitted within a period of two (02) weeks. 5. Learned counsel representing the Respondent submits that the moment declaration is received; the amount will be refunded within a period of one (01) week, thereafter. 6. In view of the aforesaid statements, the present Writ Petition is disposed of as no further order is required to be passed, however, the Respondent shall remain bound to refund the amount once the necessary formalities are completed. 7. Furthermore, it is noticed that, inadvertently, presence of the counsel representing the Respondent has not been marked on the previous date of hearing, and that it shall be deemed to have been marked. 8. Hence, the present Writ Petition, along with pending applications, stands disposed of. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 3, 2026 s.godara/kb 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 06/07/2026 at 10:34:48