TaxTMI 
TaxTMI 
2026 (9) TMI 1614
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....pplicability of the Fresh Export Authorisation, and beyond the remit of this Hon'ble Court's Interim Order dated 04.08.2026, which required the Respondent Nos.3 and 4 to decide the Petitioner's prayer for release in light of the CBN's Clarification; b) That this Hon'ble Court be pleased to declare that Respondent Nos.2 to 5, being departments of the Union of India, cannot take inconsistent stands and/or speak in to two voices in relation to the same export transaction and that Respondent Nos.2 to 5 are bound to act in accordance with the clarification dated 30.07.2026 issued by CBN, which was sought by them in respect of the subject consignment. c) That this Hon'ble Court be pleased to declare that Respondent Nos.2 to 5 are bound to give full effect to the clarification dated 30.07.2026 issued by CBN, the competent statutory licensing authority, and cannot treat the fresh Export Authorisation as inapplicable to the subject goods in the absence of any cancellation, suspension, withdrawal or contrary clarification issued by CBN. d) That this Hon'ble Court may be pleased to issue a Writ of Certiorari or Writ in the nature of Certiorari or any other appropria....
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....pon the petitioner for supply of 200 kg of Ketamine Hydrochloride ("the said goods", for short). On 30th March 2026, the petitioner received the original import certificate dated 27th February 2026 by the Ministry of Food and Drug Safety, Republic of Korea, which was valid till 31st May 2026. 4. On 2nd April 2026, the petitioner submitted an application to CBN for issuance of "No Objection Certificate" for export of the said goods to Korea. The CBN issued the Export Authorisation dated 16th April 2026, which was valid until 31st May 2026. 5. The petitioner, by email dated 20th May 2026 and 22nd May 2026 submitted the pre-shipment documents to the overseas buyer for approval. Subsequently, on 28th May 2026 the Customs Broker filed the checklist for the shipping bill on the E-Sanchit portal. The overseas buyer, vide email dated 29th May 2026, raised a query regarding the shipment batch, whereupon the petitioner arranged a fresh batch and vide email dated 1st June 2026, submitted revised pre-shipment documents, which were approved on the same day. 6. The Import Certificate and Export Authorisation expired on 31st May 2026. It is the contention of learned Senior Advocate for t....
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.... to the Director of the petitioner. Apprehending coercive action in light of the earlier arrests, the Director sought anticipatory bail. 11. The petitioner received the fresh Export Authorisation from CBN on 10th July 2026, valid for export of the said goods up to 9th October 2026. The petitioner, vide Representations dated 14th July 2026 to the Respondent Nos.2 to 4 requested release of the consignment for export in view of the fresh Export Authorisation issued by the CBN, for which no response was received. 12. The petitioner filed Writ Petition No. 3578 of 2026 on 16th July 2026 challenging the illegal and arbitrary seizure of the petitioner's goods. Multiple summons were issued to the petitioner's directors. The petitioner on 16th July 2026 was provided with a copy of Seizure Memo No. 35 dated 2nd July 2026 issued by the officer of respondent No. 3 under Section 42 of the NDPS Act. During the hearing of Writ Petition No. 3578 of 2026, the respondent's counsel placed on record the clarification dated 30th July 2026 issued by the CBN wherein it was stated that Export Authorisation dated 9th July 2026 may be considered valid and applicable for the goods as mentioned. The res....
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....plicability of the penal provisions invoked, and the criminal liability of the persons concerned are matters presently under investigation and are also subject to proceedings before the jurisdictional Special NDPS Court/Magistrate. The petitioner cannot be permitted to bypass the statutory mechanism by invoking the writ jurisdiction of this Court. The seizure is under Section 42 of the NDPS Act and therefore, a civil writ petition is not maintainable. Reliance is placed on the decision in Nagpur Cable Operators Association vs. Commissioner of Police, Nagpur 1995 (2) Mh.L.J. 753 which expounded procedure with reference to the Rules and the law as to in which circumstances criminal writ petition and under which circumstances civil writ petition is to be filed and placed before the Court as per the allocation of work. 16. It is further submitted that the present petition raises several disputed questions of fact requiring appreciation of documentary and oral evidence, including the petitioner's knowledge regarding the expiry of the Export Authorisation, the circumstances under which the shipping bill came to be filed, the role of the persons involved in the export transaction, and ....
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.... extent provided by the provisions of this Act or the rules or orders made thereunder and in a case where any such provision, imposes any requirement by way of licence, permit or authorisation also in accordance with the terms and conditions of such licence, permit or authorisation. The petitioner is a manufacturer of the goods. 21. As indicated earlier, the CBN had, earlier issued the expert Authorisation dated 16th April 2026, which was valid until 31st May 2026. The petitioner submitted the pre-shipment documents to the overseas buyer for approval on 20th May 2026 and subsequently, on 28th May 2026, the Customs Broker filed the checklist for the shipping bill on the E-Sanchit portal. The overseas buyer vide email dated 29th May 2026 raised a query regarding the shipment batch, whereupon the petitioner arranged a fresh batch and vide email dated 1st June 2026 submitted revised pre-shipment documents, which were approved on the same day. However, the Import Certificate and Export Authorisation had expired on 31st May 2026. It is the contention of the petitioner that owing to a bona fide oversight following the change in shipment batch and the overseas buyer's approval received ....
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.... 31st May 2026. Since the overseas buyer had raised a query regarding the shipment batch, the petitioner arranged for a fresh batch and by the email dated 1st June 2026 submitted revised pre-shipment documents. In fact so far as the goods are concerned a fresh Export Authorisation was issued by the CBN on 10th July 2026, which was valid up to 9th October 2026. In the meantime, between the period 31st May 2026 and 10th July 2026, these goods which did not have a valid authorisation were seized by the officer under Section 42 of the NDPS Act. In our opinion, this is not a case where the petitioner's intent was to export the prohibited goods without an authorisation. The petitioner has been exporting the goods in the past with a valid authorisation. Even for the goods (previous batch), the petitioner had an authorisation of CBN valid till 31st May 2026. The goods had to be replaced because of the query of the buyer. The fresh batch was submitted for export by which time the authorisation expired. Later, on an application made by the petitioner, the authorisation was granted by CBN. The interregnum, during which the goods were in the custody of Custom, had factually not been exported. ....
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....ted to be exported under the expired Export Authorisation No. P/EXP-11897/2026 dated 13.04.2026. 11. The Central Bureau of Narcotics (CBN), Gwalior vide letter dated 30.07.2026 stated that Export Authorization No. P/EXP-11897/2026 dated 13.04.2026 valid up to 31.05.2026 was cancelled, and fresh export authorization (No. P/EXP-13749/2026, dated 09.07.2026, valid up to 09.10.2026) was issued against a Import Certificate No.2026436, dated 30.06.2026) for the same Purchase Order (2601-R-2). Therefore, they suggested that Customs Authorities may take an appropriate view in reference to Export Authorisation No. P/EXP-13749/2026 dated 09.07.2026 as it is a valid authorization from the CBN. It is pertinent to mention that CBN has not clarified whether the said seized goods can be released against the fresh export authorisation issued by the CBN." 28. The approach of the Assistant Commissioner of Customs, Export, ACC, Mumbai-III that merely because the CBN has not clarified whether the said seized goods can be released against the fresh Export Authorisation issued by the CBN, should be a reason to hold that the goods seized under Section 42 of the NDPS Act are liable to be dispo....