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M/S Kuku Overseas vs. Commissioner of Customs & Anr.

Writ Petition (Civil) · 2026:DHC:8757-DBDecided 6 Oct 2026New Delhi Bench
W.P.(C) 7322/2024CNR: DLHC010307342024
Justice Anil Kshetarpal · Justice Amit Mahajan

Background

An importer complained that Customs had left nine of its Bills of Entry "provisionally assessed" for over nine years without finalising them, keeping its bank guarantees worth about Rs. 19.19 lakh tied up. What it didn't disclose in its petition was that one Bill of Entry had already been finally decided against it (with confiscation of goods and penalties) before it even filed the case, and two more were decided while the case was pending.

Decision Breakdown

The Court found the petitioner's non-disclosure of the earlier adjudication order was material, since the core premise of the petition (indefinite non-finalisation) no longer held true once formal orders existed. It held the petitioner now had an effective alternate remedy, a statutory appeal under Section 128(1) of the Customs Act, to raise all its arguments, including about delay, and declined to keep the writ petition pending just because a related Supreme Court case on delay in adjudication was ongoing. The writ petition was dismissed as not maintainable in its present form, with liberty to appeal.

Lesson Learnt

When seeking a court's special writ jurisdiction, full and honest disclosure of all material facts, including developments that happen after filing, is essential; hiding an unfavourable order can sink an otherwise valid grievance and push you back toward the ordinary appeal process.

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