M/SSADHANAIMPEX v. COMMISSIONEROFCUSTOMS
Judgment
INTHEHIGHCOURTOFDELHIATNEWDELHI+W.P.(C)1112/2025M/SSADHANAIMPEX.....PetitionerThrough: Mr.SalilArora, Mr.DivyaRatnaSinghandMs.ReevaChughArora, Advs. (M:9711232925)versusCOMMISSIONEROFCUSTOMS.....RespondentThrough: Mr.AdityaSingla, SSC,CBICwithMr.RitwikSahaandMr.UmangMishra, Advs. (M:9958846148).CORAM:JUSTICEPRATHIBAM.SINGHJUSTICEDHARMESHSHARMAORDER%20.02.20251.Thishearinghasbeendonethroughhybridmode.
ThepresentwritpetitionhasbeenfiledbythePetitionerunderArticle226oftheConstitutionofIndiaseekingreleaseofthegoodsseizedbytheCustomsDepartmentvideseizurememodated30thDecember,2024.
ThecaseofthePetitioneristhatithadplacedcertainordersforimportofunbrandedPUsoleassortedfashioncanvasshoes(sportsfootwear).However, the MinistryofCommerceandIndustryvideorderdated15thMarch,2024hadissuedtheFootwearmadefromLeatherandotherMaterials(QualityControl)Order,2024requiringcompulsorycomplianceofBISstandardsanduseofISImarkonsportsfootwearwitheffectfrom1stAugust,2024.
Thoughthemanufactureofthefootwearwaspriortotheeffectivedate, This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:44:03 duetosomedifficultiesfromthesupplier’send, thedispatchofthegoodsisstatedtohavebeendelayedandthebillofentrywasfiledonlyon1stDecember,2024.
Uponarrival, thegoodsweredetained, andthereafterseizedon30thDecember,2024.AnOrder-in-originalwaspassedgivinganoptiontothePetitionertoseekreleaseofgoodsonpaymentofredemptionfineandpenaltyofRs.1,07,500/-each, respectively.
ThePetitionermadethesaidpaymentsandtheGatePasswasalsoissued, however, thegoodshavenotbeenreleased. Hence, the Petitionershavepreferredthepresentpetition. TheoperativeportionoftheOrder-in-Originalreadsasunder:
ORDERi.IorderforconfiscationofthegoodsvalueatRs.8,60,328/-,asdetailedinTable-Asupra, importedvideBillofEntryNo.6989144dated01.12.2024,under Section111(d)oftheCustomsAct,1962.However, IgiveanoptiontoredeemthesaidgoodsonpaymentofRedemptionFineofRs.107500/-(Rupees-OneLakhseventhousandfivehundredonly)under Section125(1)oftheCustomsAct,1962.ii. IimposeapenaltyofRs.107500/-(Rupees-OneLakhseventhousandfivehundredonlyonly)ontheimporterunderSection112(a)(i)oftheCustomsAct,1962.
Thecopiesofthegatepasshavealsobeenplacedonrecord. Itwasthusunclearastowhythegoodshavenotyetbeenreleased.
Onthelastdateofhearingi.e.on7thFebruary,2024,ld. SeniorStandingCounselfortheRespondenthadsoughttimetoseekinstructionsinthematter. Today, itissubmittedbyhimthatanappealhasbeenfiledbythe This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 01/07/2025 at 23:44:03 Department, challengingtheorder-in-original, beforetheCommissioner(Appeals).AccordingtoMr.SinglathecaseoftheDepartmentisthattheQCOhadcomeintoeffecton1stAugust,2024andtheinterpretationgivenintheOrder-in-Originalthattheproductsweremanufacturedpriortothesaiddate, andtherefore, theydeservetobereleased, isnotacceptedbytheDepartment.
Inaddition, theld. SeniorStandingCounselhasalsopointedoutthephotographsoftheproductstotheCourt, whichshowthattheybearthelogosofwell-knownmarks.
Inviewoftheabovefacts, this Courtisnotinclinedtoreleasethegoodsatthisstage. ThePetitionerisfreetoapproachtheCommissioner(Appeals)andcontesttheappealfiledbytheDepartment. ThePetitionerisalsofreetoseekreleaseofthegoods, afterthesameareexaminedinaccordancewithlaw.
Thewritpetitionisdisposedofintheaforesaidterms. Pendingapplications, ifany, arealsodisposedof.PRATHIBAM.SINGH,J.DHARMESHSHARMA,J.FEBRUARY20,2025/gunn/ks
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.