Wide Impex Vs Principal Commissioner of Customs Import & Anr (Delhi High Court)
Delhi High Court dismissed the writ petition since petitioner cannot have a second round of litigation on the same issue. Thus, petition is dismissed and pending applications are also dismissed.
Facts- Vide the present petition, the petitioner seeks waiver of pre-deposit amount on the ground that the total pre-deposit is to the tune of Rs. 59,17,834/- and out of that, Rs. 15,00,000/-, in terms of the bank guarantee has already been encased by the Customs Department. It is further submitted that the goods of the Petitioner are also lying at the port. The said good were imported against bill of entry dated 2nd June,2018, and the value has been re-determined to the tune of Rs.49,24,056/- by the Customs Department. Hence, the same may also be considered while deciding upon the pre-deposit amount.
Conclusion- Held that vide the present petition, the Petitioner is again effectively seeking to challenge the same dismissal of order dated 14th February, 2023 passed by the Appellate Tribunal despite such challenge being previously dismissed by the order of this Court. Though the prayers of the present petition are worded cleverly, the Petitioner seeks to challenge the order dated 14th February, 2023 vide which the Appellate Tribunal (CESTAT) has dismissed its appeal. The Petitioner is also seeking setting aside of the Order-in-Original dated 31st January, 2020 against which an appeal has already been dismissed. Under these circumstances, in the opinion of the Court, the decisions in Shubh Impex (supra) and Laxmi Devi (supra) would be of no assistance as the Petitioner cannot have a second round of litigation on the same issue. The petition is, accordingly, dismissed. Pending applications are also dismissed.
