Delhi HC says Customs Delay Challenge Must Follow the Statutory Appeal Route

Kuku Overseas approached the Delhi High Court over nine Bills of Entry that it claimed had remained provisionally assessed for more than nine years, with bank guarantees of ₹19.19 lakh outstanding. The Court noted that adjudication orders had since been passed—including one predating the writ petition and not disclosed when it was filed—and held that the importer should pursue appeals under Section 128(1) of the Customs Act. The Court expressed no opinion on the merits of the orders or the legal consequences of the delay.