DELHI HIGH COURT
D.N.PATEL, C.HARI SHANKAR
J.P. Impex – Appellant
Versus
Principal Commissioner of Customs, Air Cargo Complex – Respondent
JUDGMENT
D.N. Patel, Chief Justice (Oral)--This writ petition has been preferred by the petitioner seeking an issuance of a writ of mandamus to prohibit the Delhi Cargo Service Centre Pvt. Ltd., Respondent No. 5, (hereinafter referred to as "DCSC"), from charging demurrage from the petitioners with respect to the goods seized by the Commissioner of Customs in reference of two bills of entry, viz. 2933826 and 2934936, dated 22nd April, 2019 in pursuance of the Regulation 6(1)(l) of the Handling of Cargo in Customs Areas Regulations, 2009 (hereinafter referred to as "the Handling of Cargo Regulations").
FACTS
2. The petitioner, M/s. J. P. Impex, is averred to be a sole proprietorship firm mainly engaging in the import of accessories for mobile phones. On 22nd April, 2019, two shipments of such alleged accessories for mobile phones were imported and the petitioner filed bills of entry no. 2933826 and 2934936, valued at Rs.5,69,126.65 and Rs.5,66,078.17, with duty payable assessable at Rs.2,06,516 and Rs.2,07,040 respectively.
3. Thereafter, on 27th April, 2019, since the goods were not cleared for home consumption, the petitioner wrote to the Deputy Commissioner of Customs - (SIIB),
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