Bombay High Court
The Commissioner Of Customs, Nagpur ... vs Shri. Manish Vanigota on 26 September, 2025
Author: Anil Laxman Pansare
Bench: Anil Laxman Pansare
(1) 909capl3.25
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
NAGPUR BENCH : NAGPUR
CIVIL APPLICATION (CAT) NO.29/2025 IN
CUSTOMS APPEAL (CAPL) NO. 3/2025
The Commissioner of Customs, Nagpur .Vs. Manish Vanigota
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Office Notes, Office Memoranda of Coram, Court's or Judge's orders
appearances, Court's orders of directions
and Registrar's orders
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Mrs. K. Jaltare, Advocate for appellant.
CORAM : ANIL L. PANSARE AND
SIDDHESHWAR S. THOMBRE, JJ.
DATE : SEPTEMBER 26, 2025 Learned counsel for the applicant does not press the application for orders.
The application is disposed of as not pressed. CUSTOMS APPEAL (CAPL) NO. 3/2025 Heard.
The issue revolves around Section 111 of the Customs Act, 1962 ("Act"). It appears that e-Cigarettes imported by the respondent were imported without legal documents. Customs officer confiscated the goods under Section 111 of the Act. The action of confiscation was challenged before the Tribunal, which permitted re-export on the ground that the import was made out of ignorance and in absence of the agreement.
Argument is that such a recourse under Section 111 of the Act is not available and the only option is to confiscate the goods improperly imported.
Issue notice to the respondents, returnable in three weeks. In addition to usual mode, the petitioner may serve the respondents through registered post acknowledgment due and shall file affidavit of service.
(Siddheshwar S. Thombre,J.) (Anil L. Pansare, J.) Kahale