2026 (1) TMI 26

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....ies. 3. The background giving rise to this petition is that the Petitioner Company, incorporated on 1st July, 2021, under the provisions of the Companies Act, 2013, had imported certain chemicals to Delhi on 15th September 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 15th September, 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 communication with the Petitioner and necessary instructions. The matter was then adjou....

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....order to confirm the test reports, communications were again sent to IIT Delhi, DRDO Delhi, DRDE Gwalior, as also to CRCL New Delhi. 11. According to the investigation, none of the primary institutes could conclude the nature of the chemical imported and it was found that the chemicals were harmful to the environment, flora and fauna and hence, prohibited in nature. 12. The SCN dated 24th April, 2024, therefore, sought to confiscate the seized consignment and impose penalties. Pursuant to the said SCN, an Order-in-Original came to be passed on 17th September, 2025 (hereinafter, 'the OIO'), wherein, with respect to the reply and personal appearance of the importer, it is stated as under: "27. Personal Hearing- The Noticees M/s....

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.... all dated 15.09.2022. I order to absolute confiscate the impugned goods imported vide the Bills of Entry No. 2454065, 2454148,2454257, 2455034& 2455281 all dated 15.09.2022 having a total assessable value of Rs. 51,00,96,242/- (Rs. Fifty-One Crore Ninety-Six Thousand Two Hundred Forty-Tow Only) under section 111(d) of the Customs Act, 1962 and to be destroyed on the charges payable by the Importer. I impose a penalty of Rs. 1,00,00,000/- upon M/s Vanksu Tradex Pvt. Ltd. under section 112(a)(i) of the Customs Act, 1962; I impose a penalty of Rs. 4,00,000/- upon M/s Vanksu Tradex Pvt. Ltd under section 117 of the Customs Act, 1962; I impose a penalty of Rs. 1,00,00,000/- upon Sh. Arvind Kumar, Director of ....