Delhi High Court - Orders
Best Crop Science Pvt Ltd vs Pr. Commissioner Of Customs, Noida & Ors on 22 January, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh, Dharmesh Sharma
$~77
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 842/2025
BEST CROP SCIENCE PVT LTD .....Petitioner
Through: Mr. Rupesh Singh, Sr. Adv. with Mr.
Himanshu Tyagi, Adv.
(M: 8860886788)
versus
PR. COMMISSIONER OF CUSTOMS, NOIDA & ORS.
.....Respondents
Through: Mr. Anurag Ojha, Sr. SC with Mr.
Shubham Kumar, Mr. Dipak Raj and
Mr. Vipul Kumar, Advs. for R-1,4 & 5
(M: 6200388793)
Mr. Harpreet Singh, Senior Standing
Counsel along with Ms. Suhani
Mathur and Mr. Shivang Chawla,
Advs. (M: 9811253531)
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE DHARMESH SHARMA
ORDER
% 22.01.2025
1. This hearing has been done through hybrid mode. CM APPL.4143/2025 (For Exemption)
2. Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 842/2025 & CM APPL. 4142/2025 (Direction)
3. This is a petition filed under Article 226 and 227 of the Constitution of India seeking inter alia issuance of an appropriate writ for quashing the impugned order dated 24th December, 2024, passed by Directorate of Revenue Intelligence, Noida Regional Unit, (hereinafter "DRI") whereby the request W.P.(C) 842/2025 Page 1 of 3 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 08/02/2025 at 00:23:41 of the Petitioner for re-shipment or re-export of the imported goods has been rejected.
4. In the seizure memorandum dated 23rd December, 2024, the DRI has stated that the imported goods (insecticides) have been seized on the ground of mis-declaration and mis-classification of the same by the Petitioner. Further, it is stated that the product which is being imported by the Petitioner is the insecticide - Novaluron under the guise of chemical 3-Chloro-4 -(1, 1, 2-Trifluoro-2-(Trifluoromethoxy)Ethoxy) Benzenamine.
5. According to the Petitioner, the request for re-export ought to have been permitted, as there has been a mistake at the end of the supplier while supplying the imported goods. In addition, the Petitioner also relies upon the Circular No. 04/2015-Customs dated 20th January, 2015, issued by the Central Board of Excise and Customs, wherein it is stated that, if there was a bona-fide mistake by a supplier or an importer, then the imported goods can be considered for re-export.
6. On the other hand, it's the Department's case that the said Circular is not applicable and as per the seizure memorandum that this is a case of mis- declaration and deliberate under-declaration by the Petitioner to evade applicable duty. However, no Show Cause Notice has been issued till date by the Department.
7. Issue Notice. Notice is accepted by Mr. Anurag Ojha, Sr. Standing Counsel on behalf of the Respondents.
8. Mr. Ojha, ld. Counsel, has raised preliminary objections as to the maintainability of the present petition on the ground that this matter falls beyond the territorial jurisdiction of this Court.
W.P.(C) 842/2025 Page 2 of 3This 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 08/02/2025 at 00:23:41
9. Let a reply to this petition be filed within two weeks. Rejoinder, if necessary, be filed in two weeks, thereafter.
10. In the meantime, let the Department take a decision if it seeks to issue a Show Cause Notice to the Petitioner pursuant to the allegations in the seizure memorandum.
11. In order to resolve the issue, if possible, let the Petitioner's officials appear before the Commissionerate of Customs, Noida, Uttar Pradesh, on 3rd February, 2025. The request of the Petitioner in respect of the re-export may also be considered on the said date.
12. The issue of territorial jurisdiction is kept open.
13. List on 25th March, 2025.
PRATHIBA M. SINGH, J.
DHARMESH SHARMA, J.
JANUARY 22, 2025/sp/ms W.P.(C) 842/2025 Page 3 of 3 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 08/02/2025 at 00:23:41