New Delhi, Sept. 3 -- The Delhi High Court has directed the Central Board of Indirect Taxes and Customs (CBIC) and the Commissioner of Customs to consider providing preferential treatment to start-ups and micro, small, and medium enterprises (MSMEs) facing delays in customs procedures, especially for low-value consignments.

The court highlighted the need to align customs operations with the government's policy of promoting small businesses.

A division bench, comprising Justices Pratibha M Singh and Shail Jain, noted that under Section 110 of the Customs Act, 1962, the prescribed timelines for customs clearance are six months, which can be extended by another six months.

Such extended timelines, the court observed, could place undue bur...