2025 (7) TMI 732

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....n of goods has been directed and penalties have also been imposed on the Petitioner. 3. The brief background of the case is that, based on certain information received, the Respondent-Customs Department has issued a specific alert in respect of five containers covered under Bill of Lading No. HDMUHKGA89775100 dated 3rd December, 2021, and IGM No. 3541403 at ICD, Sonipat. The said five containers were initially consigned to M/s Raghurama Enterprises; however, the consignee details were subsequently altered to reflect the Import Export Code (hereinafter 'IEC') of the Petitioner - M/s Jyoti Enterprises. Pursuant to this change, the Petitioner received an intimation from the Shipping Line-M/s HMM Co. Ltd. on 27th December, 2021, requesting cle....

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....ition being W.P.(C) 5038/2022 titled M/s Meadows International Co. v. Commissioner of Customs & Ors. in which vide order dated 23rd December, 2022, directions were given for warehousing the goods. Thereafter, on 30th November, 2022, the prayer for re-export was considered and the following directions were issued: "6. In the given circumstances, the first prayer made by the petitioner, that is, to allow the immediate re-export cannot be allowed at this stage. However, it is expected that the respondents would examine the petitioner's request for re-exporting the goods on its own merit. The respondents shall also take into account the explanation of the petitioner, as briefly noted above, that the goods were erroneously shipped to India and....

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....rnational Co. had appointed one Mr. Manish as an Authorized Representative who in turn had used the services of an Advocate to file the writ petition and he himself did not have any knowledge of the consignment which were exported. 9. The matter required a deeper probe which led to the investigation and then the passing of the impugned order. The Order-in-Original dated 27th March, 2025 clearly shows that there is some kind of a group which is operating for smuggling of poppy seeds and areca nuts. The use of the IEC of the Petitioner cannot prima facie be accepted to be merely an innocent instance of misuse. Moreover, the Petitioner is claiming innocence on the one hand, the exporter has filed a writ petition before this Court but it is no....