2026 (1) TMI 27

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....detained by the Custom authorities. 3. The background giving rise to this petition is that the Petitioner Company, incorporated on 26th June, 2013, under the provisions of the Companies Act, 2013, had imported certain chemicals to Delhi on 11th October, 2022 and 19th October, 2022, and the same were seized by the Customs Department on the ground that incorrect exemptions were being claimed by the Petitioner. 4. The present writ petition was filed seeking release of the said chemicals seized on 11th October, 2022 and 19th October, 2022, and notice was issued initially in this matter on 16th May, 2023. 5. Thereafter, however, ld. Counsel for the Petitioner sought discharge from the matter on 10th May, 2024, due to lack of communicati....

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.... requested for warehousing of 06 consignments covered under the several bills of entry dated 19th October, 2022 and 11th October, 2022, into the Customs Bonded Warehouse. The said request of the importer/Petitioner was stated to be accepted by the competent authority and permission for warehousing of consignments was granted vide letter dated 9th November, 2022. 10. Thereafter, summons were also issued to the Petitioner for appearance on 22nd November, 2022. However, the Petitioner didn't appear on the said date. Accordingly, the registered premises of the Petitioner found mentioned in the import invoices and the addresses mentioned on the letterhead of the Petitioner were visited for verification on 23rd November, 2022. Upon inspect....

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....as of no use to them and requested to relinquish/withdraw the shipment. 15. The SCN dated 1st October, 2024, was issued, and the said SCN therefore, sought to confiscate the seized consignment and impose penalties. Pursuant to the said SCN, an Order-in-Original came to be passed on 28th October, 2025 (hereinafter, 'the OIO'), wherein, with respect to the reply and personal appearance of the importer, it is stated as under: "38. The Noticees viz M/s Anomsoft Solutions Pvt. Ltd. Sh. Vijay Kumar and Sh. Anil Kumar, Directors of M/s Anomsoft Solutions Pvt. Ltd and Sh. Rajesh Kalra have not submitted any reply to the impugned SCN. In order to uphold the Principle of Natural Justice, Personal Hearing in the matter was fixed on 08.09.2....

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.... dated 29.11.2022, 3522562 dated 29.11.2022, 3522460 dated 29.11.2022, 3519333 dated 29.11.2022 and 3519323 dated 29.11.2022; ii. I order to absolutely confiscate the impugned goods imported vide Bills of Entry No. 2830334, 2829190 both dated 11.10.2022, 2956394, 2953261, 2955289, 2954327, 2956999 all dated 19.10.2022 and 3522564, 3522562, 3522460, 3519333, 3519323 all dated 29.11.2022, having total assessable value of Rs. 89,24,78,538/- (Rs. Eighty Nine Crore Twenty Four Laklis Seventy Eight Thousand Five Hundred Thirty Eight Only) under Section 111(d) and 111(m) of the Customs Act, 1962 and to be destroyed. iii. I impose a penalty of Rs. 1,00,00,000/- upon M/s Anomsoft Solutions Pvt. Ltd. under 114AAof the Customs Act, 1....