2025 (10) TMI 635

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....e Narain, SSC with Mr. Naman Choula, Adv. for R-5 alongwith Mr. M.R. Bhatt, Asstt. Commissioner, Customs, Kandala (through VC). PRATHIBA M. SINGH, J. (ORAL) 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner-Alkali Manufacturers Association of India under Article 226 of the Constitution of India, seeking inter alia, issuance of an appropriate writ directing the Respondents to ensure enforcement and implementation of Notification No. 46/2024-25 dated 30th December, 2024 which was further extended by Notification No. 23/2025-26 dated 30th June, 2025. 3. The background of the case is that the Petitioner is stated to be an association of 30 Members, representing the interest o....

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....all imports which have bills of entry/ bills of lading post the issuance of the Notification No. 46/2024-25. The exceptions which are being relied upon by the Petitioner are in case of those imports where the bills of entry/bills of lading were prior and the import took place after the issuance of Notification No. 46/2024-25. 8. It is also submitted by the DGFT that even as of 25th July, 2025, an Office Memorandum has been issued to the CBIC and to other Custom Authorities to ensure that the prevailing import policy is implemented in its letter and spirit. The said Office Memorandum dated 25th July, 2025 reads as under: "Subject: Representation from Alkali Manufacturers Association of India (AMAI) requesting for effective enforc....