IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.15499 OF 2025 Atul Chamanlal Mehta .. Petitioner Versus The Union of India & Ors. .. Respondents Mr. Prakash Shah, Senior Advocate a/w Jas Sanghavi, Linzy Sharan, Vikas Poojary, Shamik Gupte i/b Shardul Amarchand Mangaldas & Co., Advocates for the Petitioner.

Mr. Subir Kumar a/w Sangeeta Yadav, Niyanta Trivedi, Advocates for the Respondents.

Digitally signed by UTKARSH UTKARSH KAKASAHEB KAKASAHEBBHALERAO BHALERAO Date:

2025.12.01 CORAM : B. P. COLABAWALLA &

17:27:18 +0530 AMIT S. JAMSANDEKAR, JJ.

DATE : NOVEMBER 27, 2025 P. C.

1. The above Writ Petition is filed challenging the Show Cause Notice dated 28^th August 2025. This SCN calls upon the Petitioner to show cause as to why the Bills of Entry listed in table-I [of the said SCN] should not be finalized by re-classifying the goods under Customs Tariff Heading (CTH) 22071090, and why the consequential differential duty should not be levied and recovered from the Petitioner under Section 18(2) along with interest under Section 18(3) of the Customs Act, 1962.

This SCN further calls upon the Petitioner to submit a written reply along with proof of End Use (i.e. the use as Lab Chemical) of the imported goods within 30 days from the receipt of the said Notice.

2. The main grievance in the present Petition is that the aforesaid SCN seeks to finalize the assessment of the Bills of Entry which are dated from August 2010 to September 2013. According to the Petitioner, this is wholly impermissible as these Bills of Entry were provisionally assessed are as far back as in August 2010, and cannot be finally assessed after a period of 15 years. The Petitioner submitted that this issue is squarely covered by a decision of the Hon’ble Jharkhand High Court in the case of M/s. Bihar Foundry & Castings Ltd. V/S Union of India & Ors. [2024 (3) TMI 371 Jharkhand High Court]. It is submitted that the SLP filed from the aforesaid decision has also been dismissed by the Hon’ble Supreme Court, in which it is stated that the Special Leave Petition is dismissed both on the grounds of delay as well as on merits. The Jharkhand High Court has in fact taken a view that provisionally assessed Bills of Entry ought to be finally assessed in a reasonable time, and which, according to the Jharkhand High Court, would be not more than 5 years. It is submitted that in the facts of the present case this is more so as the SCN calls upon the Petitioner to file a reply along with proof of End Use of the imported goods by the Petitioner’s customers, which would today be impossible for the Petitioner to procure. In any event, it is the case of the Petitioner that one has to assess the Bills of Entry as they were on the date of import, and the importer cannot be held liable for any alleged wrong End Use of the product by its customer. For all these reasons, it is prayed that the operation of the impugned SCN be stayed.

3. Mr.Kumar, the learned counsel appearing on behalf of the Revenue sought time to file an affidavit-in-reply to the above Writ Petition.

4. Acceding to his request, we direct that the affidavit-in-reply, if any, shall be filed on or before 11^th December 2025 and a copy of the same shall be served on the advocates for the Petitioner. If the Petitioner wants to file any affidavit-in-rejoinder, they are free to do so by 18^th December 2025 and shall serve a copy of the same on Mr.Kumar, the learned advocate appearing on behalf of the Revenue.

5. As far as ad-interim relief is concerned, atleast prima facie, we find considerable force in the arguments canvassed on behalf of the Petitioner. We find that the Jharkhand High Court in M/s. Bihar Foundry & Castings Ltd (supra), after examining various circulars, has taken a view that provisional assessment of the Bills of Entry ought to be finalized within a reasonable period, and which according to the Jharkhand High Court, is approximately 5 years. In the present case, the Bills of Entr