Heimerle Refinery Private Limited PDS LEGAL vs The Union of India — HCBM20159012026

Case under Customs Act, 1962 Section 226. Next hearing: 23rd June 2026.

Next hearing 23-Jun-2026

CNR: HCBM020159012026

e-Filing Number

30-04-2026

Filing Number

WP/15901/2026

Filing Date

02-May-2026

Judge

Hon'ble Shri Justice Suman Shyam , Hon'ble Justice Advait M. Sethna

Coram

Hon'ble Shri Justice Suman Shyam , Hon'ble Justice Advait M. Sethna

Bench Type

Division

Category

INDIRECT TAXES ( 17 )

Sub-Category

OTHERS ( 99 )

Judicial Branch

Original

Last updated 21-Jun-2026

Acts & Sections

Customs Act, 1962 Section 226

Petitioner(s)

  1. 1.Heimerle Refinery Private Limited PDS LEGAL

Respondent(s)

  1. 1.The Union of India

  2. 2.The Commissioner of Customs Airport Special Cargo Commissionerate Mumbai Customs

  3. 3.The Deputy Commissioner of Customs Airport Special Cargo Commissionerate

  4. 4.The Chief Commissioner of Customs Airport Special Cargo Commissionerate Mumbai

  5. 5.The Director General of Foreign Trade

  6. 6.The Union of India

Case History

  1. 23-Jun-2026

    Next hearingPending

  2. 23-Jun-2026

    For Circulation

    Hon'ble The Chief Justice , Hon'ble Shri Justice Suman Shyam

  3. 05-May-2026

    Hon'ble The Chief Justice,hon'ble Shri Justice Suman ShyamView PDF

    Case Summary: The Bombay High Court granted interim relief to Heimerle Refinery Private Limited in its challenge to customs notification No.02/2026-27 (issued 1st April 2026). The petitioner disputed whether imported goods arriving before the notification's publication should be covered. The court ordered: (i) consignments arriving 1st April 2026 released upon furnishing ITC Bond; and (ii) consignments from 10th-17th April 2026 provisionally released on 50% bank guarantee plus ITC Bond for remaining 50%. Matter adjourned to 23rd June 2026. This case analysis is maintained by casestatus.in based on publicly available court records.

  4. 05-May-2026

    First hearing

    Initial hearing scheduled

  5. 02-May-2026

    Case filed

casestatus.in Summary

Case Summary: The Bombay High Court granted interim relief to Heimerle Refinery Private Limited in its challenge to customs notification No.02/2026-27 (issued 1st April 2026). The petitioner disputed whether imported goods arriving before the notification's publication should be covered. The court ordered: (i) consignments arriving 1st April 2026 released upon furnishing ITC Bond; and (ii) consignments from 10th-17th April 2026 provisionally released on 50% bank guarantee plus ITC Bond for remaining 50%. Matter adjourned to 23rd June 2026. This case analysis is maintained by casestatus.in based on publicly available court records.

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