TaxTMI 
TaxTMI 
2026 (2) TMI 1171
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.... Aakarsh Srivastava, Senior Standing Counsel with Mr. Anand Pandey and Mr. Farah Shah, Advs. for R-2 to R-4. JUDGMENT (ORAL) NITIN WASUDEO SAMBRE, J. 1. Heard learned counsel for the respective parties. 2. The petitioner, a company incorporated under the Companies Act, 1956 claiming to be engaged in the manufacturing and export of PVC flooring granules having registered office at Phase-1 Eldeco Sidcul Industrial Area, Sitarganj, Udham Singh Nagar, Uttarakhand. 3. The petitioner claims to be exporter holding IEC Code: AADCB5586G and GST No.: 05AADCB5586G1ZN. 4. Alleging that this Court has jurisdiction over the issue, the petitioner has approached this Court seeking the following reliefs: "i. Issue a Writ of Mandam....
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....re that the purported import of the said consignments is illegal, void ab initio, and impermissible under the Customs Act, 1962 for want of lawful importer and for violation of Sections 30, 31, 32, 45, 46 and other mandatory provisions; and/or vii. Declare that the Petitioner is not the importer of the said consignments and categorically disowns the same, and shall not be held responsible or liable in any manner whatsoever including for payment of customs duty, demurrage, warehousing charges, penalties or any other charges or liabilities; and/or viii. Direct Respondents No. 1 to 4 to take appropriate action against Respondent No. 5 and the foreign shipper for fraudulent misuse of the Petitioner's name, identity and IEC....
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....as approached this Court. 7. The petitioner claims that it is in the manufacturing and export of flooring products including PVC flooring granules and had received an export order from United Overseas Trade Pte. Ltd., Singapore ('foreign buyer') for the supply of PVC granules. 8. In furtherance thereof, the petitioner manufactured and exported the consignment to Singapore. 9. It is the case of the petitioner that the said consignment was duly cleared by the Indian Customs Authorities at ICD Tughlakabad, New Delhi, with complete compliance with the statutory requirements under the Customs Act, 1962, under the respective Shipping Bill numbers. 10. As a sequel to the above, the consignments were shipped from India to Singapore thro....
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....586G ETA 20.02.2026 16:00 2 0.02.2026 16:00 15. According to the petitioner, it had not placed any order for the import of any goods whatsoever from Singapore or from any other foreign country; nor had it entered into any contract for the purchase of PVC flooring granules or any other goods. The petitioner had neither requested, authorised, consented to, nor approved the return shipment of the exported goods. It is further stated that the petitioner is not the importer of the consignment for which the Cargo Arrival Notice was issued and has neither filed nor authorised the filing of any Bill of Entry. The petitioner asserts that it has no knowledge of the source of the said shipped goods from Singapore, the purpose thereof, or t....
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....e of Chapter VI of the Customs Act, 1962, particularly Sections 30 and 31, not to permit the said vessel to enter Indian territory and accept the delivery of arrival manifest or import manifest. 20. According to learned counsel for the petitioner, the goods are not required to be unloaded from the vessel, in view of the fact that the petitioner has no remote connection whatsoever with the goods-in-question. The petitioner having disowned the same by virtue of representation dated 16th February 2026, as such, he would urge that this Court not only should call notice to the respondents but also pass an injunction order. 21. As against above, the counsel for the respondent would oppose the prayer, as according to him, not only the petiti....