Gujarat High Court
M J International vs The Union Of India on 20 November, 2025
Author: A.S. Supehia
Bench: A.S. Supehia
NEUTRAL CITATION
C/SCA/15381/2025 JUDGMENT DATED: 20/11/2025
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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
R/SPECIAL CIVIL APPLICATION NO. 15381 of 2025
FOR APPROVAL AND SIGNATURE:
HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
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Approved for Reporting YesNo
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M J INTERNATIONAL
Versus
THE UNION OF INDIA & ORS.
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Appearance:
UCHIT N SHETH(7336) for the Petitioner(s) No. 1
MR SHASHVAT SHUKLA for the Respondent (s) No. 2,3
DEEPAK N KHANCHANDANI(7781) for the Respondent(s) No. 2,3
MR PRADIP D BHATE(1523) for the Respondent(s) No. 1
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CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA
and
HONOURABLE MR. JUSTICE PRANAV TRIVEDI
Date : 20/11/2025
ORAL JUDGMENT
(PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)
1. Heard learned advocate Mr. Uchit Sheth for the petitioner and
learned Senior Standing Counsel Mr. Shashvata Shukla for the
respondents.
2. Rule returnable forthwith. Learned Senior Standing Counsel
Mr. Shashvata Shukla waives service of notice of rule on behalf of
the respondents.
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C/SCA/15381/2025 JUDGMENT DATED: 20/11/2025
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3. Learned advocate Mr. Uchit Sheth does not press prayer 25
(A). Hence, the writ petition qua prayer 24(A) stands dismissed.
4. By this petition under Article 226 of the Constitution of India,
the petitioner has prayed to direct the respondents to forthwith
provisionally release the goods of the petitioner under Section 110A
of the Customs Act, 1962 (For Short "the Act") without insisting for
any further security or payment.
5. Learned advocate Mr. Sheth for the petitioner has placed
reliance on the various decisions of this Court, one of which is the
order dated 06.08.2018 passed in Special Civil Application No. 9757
of 2018 and allied matters. It is submitted that the petitioner has
already furnished personal bond of 100% of the value of the goods
and he is ready and willing to give additional 25% over and above
100% of the value of the goods.
6. The brief facts of the case are that the petitioner is engaged in
the business of import and resale of the ink jet sheets for ink jet
setter. It is the case of the petitioner that it had imported such plates
from China and the Bill of Entry for home consumption was filed on
30.06.2025 by the petitioner, wherein the description and value were
accurately mentioned. The petitioner had paid applicable customs
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C/SCA/15381/2025 JUDGMENT DATED: 20/11/2025
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duty on the import transaction. Upon verification of the goods,
customs authority alleged that the goods were digital printing plates
and therefore liable for anti-dumping duty vide Notification No.
28/2024 dated 26.12.2024.
6.1. Thereafter on 04.07.2025, panchnama was drawn for
verification of the imported goods. It is the case of the petitioner that
the petitioner submitted duly attested provisional release bond to the
respondents for the purpose of seeking provisional release. Since the
goods were not being provisionally released, another letter dated
12.09.2025 was addressed by the petitioner to the respondents
reiterating the request for provisional release. It is further the case
of the petitioner that though the petitioner has given bank guarantee
of 100% of the alleged duty liability along with bond for value of
goods, the goods were not being provisionally released by the
respondents. Hence the petitioner is constrained to approach this
Court by way of present petition.
7. In support of his submission, learned advocate Mr. Sheth has
placed reliance on the decision of this Court in case of T.G.
Enterprise v. Union of India rendered in Special Civil Application No.
9757 of 2018 and allied matters decided on 06.08.2018 and
submitted that the goods may be released provisionally. It is
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C/SCA/15381/2025 JUDGMENT DATED: 20/11/2025
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submitted that the petitioner is also ready and willing to give an
undertaking to the extent of 10% of redemption fine and 10% penalty
in case he remains unsuccessful in the adjudication process.
8. As against this, learned Senior Standing Counsel Mr. Shashvat
Shukla appearing for the respondents submitted that the goods may
not be provisionally released as the same are appropriately seized by
invoking the provisions of Section 110 of the Act, and it is in the
absolute discretion of the customs authority to detain the goods and
any provisional release would be detrimental to the interest of the
respondents.
9. The aforementioned facts about seizure of the goods by the
respondents is not in dispute. However, since the petitioner has not
pressed prayer clause 24(A), the only prayer which requires
consideration is with regard to the release of the goods provisionally.
It is also not in dispute that the petitioner had already given
unconditional bank guarantee of 100% of differential value of duty
and given personal bond of 100% of the value of the goods. The
petitioner is also ready and willing to give additional 25% personal
bond of the value of the goods over and above 100% and he is also
ready and willing to give an undertaking to the extent as mentioned
above.
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C/SCA/15381/2025 JUDGMENT DATED: 20/11/2025
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10. Under the circumstances in view of the aforesaid facts, and in
light of the order passed by this Court in Special Civil Application
No. 9757 of 2018 and allied matters dated 06.08.2018, in an identical
issue with regard to the provisional release of goods, wherein the
Co-ordinate Bench has ordered provisional release of goods on
furnishing personal bond of 125% of the value of the goods and also
the bank guarantee in favour of the department of 35% of the
differential value of the duty, we are inclined to allow the prayer with
regard to the provisional release of the goods on the following
conditions :
(i) The petitioner shall furnish personal bond of 25% of the value of the
goods which is over and above the 100% personal bond which is
furnished by the petitioner.
(ii) Upon furnishing the aforesaid personal bond of additional 25% of
the value of the goods, the respondents shall release the goods
provisionally.
(ii) The petitioner shall also file an undertaking to the satisfaction of the
customs authority.
11. In view of the above, the writ petition stands disposed of
accordingly. Rule is made absolute to the aforesaid extent. No order
as to costs.
(A. S. SUPEHIA, J)
(PRANAV TRIVEDI,J)
phalguni/73
