Pranij Heights India Pvt Ltd vs The Joint Commissioner Of Customs

ik-169112122 Delhi High Court 12 December 2025 • 13 min read

Judges (2)

Counsel (4)

Parties (2)

Case Significance

Pranij Heights India Pvt Ltd vs The Joint Commissioner Of Customs is a Delhi High Court decision dated December 12, 2025 (citation: ik-169112122). Pranij Heights India challenged the delayed adjudication of a customs show cause notice issued in July 2023 regarding aluminium foil imports under the ASEAN-India FTA using Certificates of Origin from Malaysia and Thailand. The court found that the adjudication had been completed with an Order-in-Original dated March 2025, and the extension of time under Section 28(9A) of the Customs Act was valid. The petition was dismissed with liberty to appeal the Order-in-Original within one month. The bench comprised Justices Prathiba M. Singh and Shail Jain. The judgment was delivered by Justice Prathiba M. Singh. Counsel appearing: Gibran Naushad (counsel for respondent), Harsh Singhal (counsel for respondent), Prem Ranjan Kumar (counsel for petitioner), Suraj Shekhar Singh (counsel for respondent).

Summary

Pranij Heights India challenged the delayed adjudication of a customs show cause notice issued in July 2023 regarding aluminium foil imports under the ASEAN-India FTA using Certificates of Origin from Malaysia and Thailand. The court found that the adjudication had been completed with an Order-in-Original dated March 2025, and the extension of time under Section 28(9A) of the Customs Act was valid. The petition was dismissed with liberty to appeal the Order-in-Original within one month.

What was the outcome of Pranij Heights India Pvt Ltd vs The Joint Commissioner Of Customs?

Pranij Heights India challenged the delayed adjudication of a customs show cause notice issued in July 2023 regarding aluminium foil imports under the ASEAN-India FTA using Certificates of Origin from...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-169112122)