TaxTMI 
TaxTMI 
2025 (9) TMI 148
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....e Micro, Small, and Medium Enterprises (hereinafter, 'MSME') sector, engaged in the business of baby care products under the name 'Fabie Baby'. The Petitioner seeks various reliefs against the Customs Department. 3. The background of the case is that the Petitioner had imported certain packaging materials for baby care products, which were loaded in Dubai and arrived at Mundra Port and further delivered to ICD Tughlakabad. 4. An alert was issued against the said containers and the same were inspected by the Customs officials. A panchnama was also prepared as per which, there were two extra cartons, which were not declared by the Petitioner. According to the Petitioner, immediately, the bill of entry was also agreed to be amended. 5....
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....he offending goods valued at Rs. 62,983/-, as detailed in Table-B supra, imported vide Bill of Entry No. 3232240 dated 12.07.2025, under Section 111(1) of the Customs Act, 1962. However, I give the importer an option to redeem these goods on payment of a Redemption Fine of Rs. 10,000/- (Rupees Ten Thousand only) under Section 125(1) of the Customs Act, 1962. (iii) I also impose a penalty of Rs. 5,000/- (Rupees Five Thousand only) upon the importer under Section 112(a)(ii) of the Customs Act, 1962. (iv) I order re-assessment of the Bill of Entry No. 3232240 dated 12.07.2025 under Section 17(4) of the Customs Act, 1962, so as to give effect to the determined value and the short-payment of duty, in accordance with the finding....
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....00 1200 8 Empty HDPE Plastic 50 Ml Bottle - For Cosmetics Products 17 620 10540 23600 13060 Total 80240 101100 20860 " 8. A perusal of the Order-in-Original shows that the authority has proceeded on the basis that there was an under declaration/ misdeclaration of goods which amounts to violation of Section 46(4) of the Customs Act, 1962. Hence, action was contemplated against the Petitioner. In terms of the Order-in-Original, the Petitioner is directed to pay a sum of Rs. 24,249/- of differential duty, redemption fine of Rs. 10,000/- as also penalty of Rs.5,000/. 9. The Petitioner is run by its Director, Mr. Manoj Kankane who is present in the Court. He submits that he was running a business in D....
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....Petitioner and he was repeatedly assured that the Order-in-Original would be passed immediately. vi. 7th August, 2025: Permission of warehousing was granted by the Respondent. vii. 10th August, 2025: The container was moved to the warehouse i.e. CMA CGM Logistics Part, Dadri Pvt. Ltd. viii. 11th August, 2025: Destuffing of the container took place. In effect, the container delivery took place on 12th August, 2025. The present writ petition was thereafter filed as the goods were still not released. Finally, the Order-in-Original has been passed. 12. The grievance and difficulty expressed by the Petitioner seems genuine. While there can be no doubt that there has to be truthful declaration in the bills of entry, ....
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....the goods are not prohibited goods. In this case, as reflected in the portal itself, on 24th July, 2025, the Petitioner had accepted the proposed classification of the Customs Department. Thereafter, it has taken the Customs Department almost one month to pass the Order-in-Original. The delay is completely inexplicable. 17. Under these circumstances, it is directed that the goods of the Petitioner be released upon payment of differential duty in terms of the Order-in-Original. The redemption fine as also the penalty shall not be liable to be paid by the Petitioner at this stage. However, the Petitioner would be required to pay the differential duty to the sum of Rs.24,249/-. Upon the said payment being made, the goods of the Petitioner s....
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....ts abroad as well as providing them with actionable market-intelligence and reimbursement of various costs involved in export of goods and services. The Scheme provides opportunities to MSMEs to continuously update themselves to meet the challenges emerging out of changes in technology, changes in demand, emergence of new markets, etc. ● Self Reliant India (SRI) Fund Empowering MSMEs for Aatmanirbhar Bharat: Under this scheme, the Fund structure is designed in a manner that it will leverage the strength of the private sector in providing growth capital to viable MSMEs having a definite growth plan. 19. At this stage, the Court has put a specific query to Ms. Anushree Narain, ld. SSC as to whether there is any timeline in s....