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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.SONAK, ADVAIT M.SETHNA
Make India Impex – Appellant
Versus
Union of India through the Secretary, Ministry of Law and Justice, Mumbai – Respondent
| Table of Content |
|---|
| 1. release of seized goods under bill of entry. (Para 3 , 4 , 5 , 6 , 7 , 8 , 9) |
| 2. claims of misdeclaration and the origin of goods. (Para 10 , 11 , 34) |
| 3. actions must align with legal provisions and natural justice. (Para 12 , 28 , 30 , 33 , 39) |
| 4. section 47 clearance orders and procedural integrity. (Para 18 , 19 , 20 , 21 , 22 , 23) |
| 5. opportunities for show cause notice and due process. (Para 47 , 56) |
JUDGMENT :
M.S. SONAK, J.
1. Heard learned counsel for the parties.
2. Rule. The rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties.
3. This Petition, apart from seeking action against the sixth Respondent, seeks the release of goods covered under Bill of Entry No. 3375923, dated 19 July 2025, comprising approximately 56 tons of dry dates.
4. The record shows that after the Bill of Entry was filed on 19 July 2025, the Customs Authorities, by exercising the powers vested in them under Section 47 of the Customs Act, cleared the goods by issuing an Out of Charge (‘OOC’) order on 24 July 2025, at 19.23 hours. The record prima facie shows that during the period between 19 July 2025 and 24 July 2025, due verificatio
Statutory powers must be exercised lawfully and in compliance with due process; failure to do so regarding the release of goods can lead to unlawful detention, necessitating redress.
The Customs Act is a special legislation with its own comprehensive framework and procedures, and the provisions of the Cr.P.C would be inapplicable.
Provisional release under Customs Act s.110A requires case-specific material for bank guarantee; general undervaluation intelligence against others insufficient post-assessment and duty payment, dire....
The main legal point established in the judgment is the binding effect of the Authority for Advance Rulings' decision and the court's direction for fresh testing and release of the goods upon submiss....
(1) Personal interests of importers who made improper imports are pitted against interests of national economy and more particularly, interests of farmers. Imposition of penalty on such importers is ....
The main legal point established in the judgment is the requirement to comply with the statutory provisions and principles of natural justice, as outlined in section 124 of the Customs Act and Rule 1....
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