Case Details: Make India Impex Versus Union of India (2025) 35 Centax 94 (Bom.)
Judiciary and Counsel Details
- M.S. Sonak & Advait M. Sethna, JJ.
- Dr. Sujay Kantawala a/w. Ms Aishwarya Kantawala, Ms Ayushi Jha i/b. Shri Jaffry Caleb, for the Petitioner.
- S/Shri Anil C. Singh, Additional Solicitor General, R.S. Apte, Senior Advocate a/w. Jitendra Mishra, Satyaprakash Sharma, Ms Sangeeta Yadav, Rajdatt Nagre, Krishnakant Deshmukh, Adarsh Vyas, Rama Gupta, Rupesh Dubey, Abhishek R. Mishra a/w. Ms Anjali Helekar, for the Respondent.
Facts of the Case
The petitioner had imported goods that were duly assessed, duty paid, and cleared under Section 47 of the Customs Act, 1962, after obtaining necessary statutory clearances. Subsequently, based on certain intelligence inputs alleging prohibited origin, a DRI officer telephonically directed the recall of the already cleared goods. The petitioner challenged this action before the Bombay High Court, contending that the DRI had acted without authority and in violation of due process under the Act.
High Court Held
The Bombay High Court held that once goods are cleared for home consumption under Section 47, a DRI officer cannot, by a mere telephonic instruction, order their recall. Such action, taken without issuance of any show-cause notice or adherence to statutory procedure, was without lawful authority. The Court observed that while Customs authorities may act to enforce prohibitions, they must do so strictly in accordance with law and not by taking the law into their own hands. The Court directed that any further proceedings, if required, be conducted only through a properly issued and time-bound show-cause notice.
List of Cases Cited
- Commissioner v. Rajendra Kumar Damani @ Raju Damani — 2024 (389) E.L.T. 444 (Cal.) = (2024) 19 Centax 224 (Cal.) — Distinguished [Para 51]
- Union of India v. Jain Shudh Vanaspati Ltd. — 1996 (86) E.L.T. 460 (S.C.) — Distinguished [Para 20]
- Union of India v. Raj Grow Impex LLP — 2021 (377) E.L.T. 145 (S.C.) — Distinguished [Para 52]
List of Notifications Cited
- D.G.F. & T. Notification No. 6/2025-26, dated 2-5-2025 [Para 10]
