Westan Electrical Appliances Vs Commissioner of Customs & Anr (Delhi High Court)
The Delhi High Court has ruled for a consolidated adjudication in a customs duty dispute involving M/s. Westan Electrical Appliances and the Commissioner of Customs. The court, hearing the matter in a hybrid mode, aimed to prevent a multiplicity of proceedings by bringing several import bills under the purview of a single show cause notice concerning goods classification.
Westan Electrical Appliances had approached the High Court through two separate petitions (W.P.(C) 6289/2025 and W.P.(C) 6283/2025) under Article 226 of the Constitution of India. The core of the petitioner’s grievance centered on what they alleged was an incorrect classification of imported goods by the Customs Department. Westan argued that the goods, imported under various bills of entry between September 2024 and March 2025, should be classified under Customs Tariff Heading (CTH) 85169000. However, the Customs Department had assessed these goods under CTH 85168000.
The petitioner informed the Court that they had paid the customs duty as per the department’s classification, but this payment was made “under protest.” Westan’s primary request to the High Court was for directions to the respondents to consider their representations filed on March 18, 2024, and March 24, 2025. Additionally, they sought a consolidated or separate “speaking order(s)” under Section 17(5) of the Customs Act, 1962, to explain the basis for the duty assessment.
