COMMISSIONER OF CUSTOMS v. M/S EASTMAN INTERNATIONAL
MCC/289/2026 · 2026-04-24
Shri Bibhu Datta Guru
body2026
DailyLaw.ai
[ 2026 DAILYLAW 7265 (CHH) · dailylaw.ai ]
DailyLaw.ai
[ 2026 DAILYLAW 7265 (CHH) · dailylaw.ai ]
Judgment text
Extracted from the PDF above. The PDF is authoritative.
1
2026:CGHC:19087-DB
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR MCC No. 289 of 2026 1 - Commissioner Of Customs Central Excise And Central Tax Office Of Customs For Mp And Cg. Manik Bagh Palace Pb No. 10, District Indore, (Madhya Pradesh ) 452001 2 - Assistant Commissioner Conco,r Naya Raipur, District Raipur (C.G.)
. Petitioner(s) Versus 1 - M/s Eastman International (Partnership Concern) Through Its Partner Sh. Aman Singal, Son Of Shri Rakesh Singal, Aged About 45 Years, B-Xxx- 2185/c 203/1, Phase 7, Focal Point, Ludhiana (Punjab) 141010 2 - Union Of India Through Its Secretary Ministry Of Finance Department Of Revenue North Block, New Delhi
Respondent(s) (Cause-title taken from Case Information System) For Petitioner(s) : Mr. Anumeh Shrivastava, Advocate (through VC) For Resp. No.1 : Ms. Katyani Vishnupriya, Advocate Hon'ble Shri Ramesh Sinha, Chief Justice Hon’ble Shri Bibhu Datta Guru, Judge Order on Board Per
Bibhu Datta Guru, J
25/04/2026
1. By the present MCC, the applicants (Respondent No. 2 & 3 in WP(T) No. 228/2023) sought extension of time for a period of six weeks to comply RAHUL JHA Digitally signed by RAHUL JHA Date: 2026.04.26 12:58:16 +0530
2 with the order dated 12/12/2025 passed by this Court in the above Writ Petition.
2. Today, learned counsel for the appellant, appearing through VC, would submit that during the pendency of the present MCC, the order for refund of the amount has been passed on 17/03/2026 and in compliance thereof, the amount has been paid to the writ petitioner vide cheque dated 18/03/2026, and as such nothing remains in the present MCC for adjudication.
3. Ms. Katyani Vishnupriya, learned counsel for respondent No. 1 submits that she is appearing on behalf of the said respondent on advance copy.
4. In view of the aforesaid submission, the present MCC is dismissed as having become infructuous. Sd/- Sd/- Sd/- (Bibhu Datta Guru)
(Ramesh Sinha) Judge Chief Justice Rahul/Gowri