2025 (5) TMI 1155 - HC - Customs

Seizure of imported goods - issuance of summons to petitioner - import of over 9, 86, 000 pieces of tempered glass but the Bill of Entry filed for only 1, 00, 000 pieces - HELD THAT - A perusal of the record would show that the adjudicating authority would need to reconsider the amounts to be imposed in this matter and rectify the impugned order. Let the Petitioner accordingly appear before the adjudicating authority on 15th May 2025 along with all the requisite documents. The adjudicating authority shall rectify the order accordingly and pass a fresh adjudication order within 30 days. Petition disposed off.

Summary

The Delhi High Court, in W.P.(C) 5870/2025 filed by M/s Hamfer India Trading under Articles 226 and 227 of the Constitution, assailed the Order-in-Original No. 50/2024-25 dated 9th April 2025 passed by the Principal Commissioner of Customs (Import). The petitioner had imported over 9,86,000 pieces of tempered glass but filed the Bill of Entry for only 1,00,000 pieces, leading to seizure of goods and summons. The petitioner paid a differential duty of Rs. 3,73,480 and Rs. 24,93,106 for release of goods, but the impugned order disregarded these payments and imposed differential duty along with redemption fine and penalties again.The Court held that "the adjudicating authority would need to reconsider the amounts to be imposed" and directed the petitioner to appear before the authority with all documents on 15th May 2025. The authority is to "rectify the order accordingly and pass a fresh adjudication order within 30 days." The Court left "all remedies of the Petitioner... open" in respect of the fresh order. The petition and pending applications were disposed of accordingly.