TaxTMI 
TaxTMI 
TaxTMI 
2025 (9) TMI 148
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....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. The Petitioner is stated to have repeatedly ....
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....-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 findings of this order." 7. A perusal of the above would show that as per the Or....
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....usal 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 Dubai earlier and had moved to India under the 'Make in India' framework and had set up this as a start-up. The Petitioner is a start-up which is recognised as an MSME as a....
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....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, however, all misdeclarations cannot be treated similarly. The nature of the goods and the extent of the under declaration or misdeclaration cannot be lost sight of. The goods in this case were caps for cosmetic products as al....
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....nt 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 shall be released by the Customs Department within 24 hours. 18. It is a matter of public knowledge that in the case of Start-ups and MSMEs in various areas of executive administration, they are given some preferential treatment so tha....
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....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 such cases for release of goods. It is submitted by ld. Counsel that the timeline is that there are three or four different steps that could be taken by the importer, namely, prayer for warehousing and prayer for provisional release. Ld. SSC further submits that apart f....