Customs Can't Withhold Detained Goods Without Stay Of Confiscation Order: Delhi High Court

The Delhi High Court has observed that merely because the Customs Department has challenged an order before a revisional authority, it cannot withhold detained goods in the absence of any interim protection or stay against the operation of the order.The Division Bench of Justices Avneesh Jhingan and Shail Jain made the observation while dealing with a petition filed by a woman seeking release of her gold jewellery detained by Customs authorities at the Delhi airport.Petitioner had arrived from...

Delhi High Court Refuses To Condon 694 days Customs Appeal Delay Over Wife's Illness

The Delhi High Court has refused to condone a delay of 694 days in filing a customs appeal, observing that the appellant continued his business despite his wife's illness but made no effort for two years to ascertain the outcome of the proceedings.The Division Bench of Justices Avneesh Jhingan and Shail Jain dismissed the appeal filed against CESTAT order rejecting Appellant's application seeking condonation of delay.Appellant had submitted that his wife was undergoing treatment for cancer since...

DRI/CBIC Headquarters In Delhi Cannot Confer Jurisdiction Over Goods Detained In UP: Delhi High Court

The Delhi High Court has held that the location of the headquarters of the Directorate of Revenue Intelligence (DRI) or the Central Board of Indirect Taxes and Customs (CBIC) in Delhi does not confer territorial jurisdiction on the High Court to entertain a challenge against detention of goods at an Inland Container Depot (ICD) in Dadri, Uttar Pradesh.The Division Bench of Justices Avneesh Jhingan and Shail Jain dismissed a writ petition filed by M/s Pradeep Industries and others, holding that...

Customs Cannot Detain Cattle Feed As Prohibited Goods Without Sufficient Grounds: Madras High Court

The Madras High Court on 28 September held that Customs authorities cannot treat imported cattle feed as prohibited goods merely on allegations of diversion for human consumption, particularly when laboratory reports indicate that the goods are unfit for human consumption.A Division Bench comprising Justices Anita Sumanth and S. Raveekumar upheld the direction to release the consignment against sufficient indemnity in an appeal filed by Customs authorities against S.R. Rajarajendiran, proprietor...

Calcutta High Court Declines To Hear Plea Alleging Torture By DRI Officials, Says Matter Falls Under Revenue Bench

A Calcutta High Court bench has declined to hear a plea alleging that Directorate of Revenue Intelligence (DRI) officials tortured three individuals during interrogation and forced them to execute an affidavit and declaration. The court held that the main challenge concerned customs summons and fell under the roster dealing with revenue matters.“Considering the above and going through the summons and the averments made in the petition, this court finds that the petitioners have mainly challenged...

Customs Dispute Over Car, Cash Confiscation Go To CESTAT, Not Revision Authority: Madras High Court

The Madras High Court on 1 October held that a customs dispute concerning confiscation of a vehicle and Indian currency seized in connection with alleged gold smuggling has to be challenged before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), and not through a revision application before the Central Government. Justice C. Saravanan granted S. Michael Kennadi liberty to approach the CESTAT against the First Appellate Authority's order, while declining to interfere with the...

Cannot Challenge Customs Duty Condition For Gold Release After Failing To Challenge Adjudication Order: Delhi High Court

The Delhi High Court has held that a person cannot belatedly challenge the condition requiring payment of customs duty for release of confiscated gold after having failed to challenge the original adjudication order imposing that condition.The Division Bench of Justices Avneesh Jhingan and Shail Jain made the observation while dismissing a writ petition seeking to quash customs duty of ₹2,71,193 and detention charges of ₹2,02,842 imposed upon Petitioner in respect of a 98-gram gold kada detained...

Separate Show-Cause Notice Not Needed Before Remanding Customs Case For Fresh Adjudication: Delhi High Court

The Delhi High Court has held that a separate show-cause notice under Section 129DD(5) of the Customs Act, 1962 is required when the Revisional Authority proposes to enhance the penalty or fine in lieu of confiscation, or to confiscate goods of greater value, but is not required merely when the matter is remanded for fresh adjudication.The Division Bench of Justices Avneesh Jhingan and Shail Jain made the observation while dismissing a writ petition challenging an order passed by the Revisional...

Madras High Court Sets Aside Customs Broker Suspensions, Says 'Immediate Action' Must Be Timely

The Madras High Court has set aside the suspension of licenses of 11 Customs Brokers, holding that the power to order “immediate suspension” cannot be exercised after an unexplained or substantial delay.Justice Hemant Chandangoudar held that while “immediate” does not mean that the suspension must be ordered instantaneously, the Customs authorities must act with reasonable promptness once the material necessary for taking action is available.The Court was hearing a batch of writ petitions filed...

Purchase Order Date Cannot Determine Import Date For Project Import Duty Benefit: Madras High Court

The Madras High Court has ruled that a purchase order placed with a foreign supplier before registration of a project contract does not, by itself, determine whether imported goods qualify for the Project Import benefit. The relevant date is when the goods are imported into India, subject to the other requirements under the Project Import Regulations, 1986.“The mere fact that a purchase order was placed before registration of the project contract cannot, by itself, determine the date of...

Already Revoked Customs Broker Licence Cannot Be Revoked Again: Delhi High Court

The Delhi High Court has held that a Customs Broker licence which has already been revoked cannot be revoked again in separate proceedings, observing that such an action is beyond the statutory provisions and results in multiplicity of litigation.The Division Bench of Justices Avneesh Jhingan and Shail Jain was hearing the appeal of a proprietorship concern which was granted a Customs Broker license in November 2016.The Customs authorities had, by an order dated July 1, 2020, revoked the licence...

Indian-Registered Vehicle Returning From Overseas Trip Not A Fresh Import: Bombay High Court

An Indian-registered vehicle does not become a fresh foreign import merely because it is brought back to India in a shipping container after an overseas road trip, the Bombay High Court has ruled.A Division Bench of Justice M.S. Karnik and Justice Sandesh D. Patil held that a Mahindra Thar belonging to Russian national Denis Vanin had legally left India as a private conveyance for travel. Its subsequent placement in a maritime container for safe transit back to India did not transform it into...