M/S. Mart International A Registered Partnereship Concern Of Shri Shoiab Bashir Khan v. Union Of India (Thr The Ministry Of Finance ) And ORS
2025:BHC-AS:30435-DB Sayyed 16-WP.6859.2025.docx IN IN THE THE HIGH HIGH COURT COURT OF OF JUDICATURE JUDICATURE AT AT BOMBAY BOMBAY CIVIL APPELLATE JURISDICTION CIVIL APPELLATE JURISDICTION WRIT PETITION NO.6859 OF 2025 WRIT PETITION NO.6859 OF 2025 M/s. Mart International M/s. Mart International a registered partnership concern of a registered partnership concern of Shri Shoiab Bashir Khan Shri Shoiab Bashir Khan ...
...Petitioner
Petitioner
Versus
Versus
Union of India, Union of India, (through the Ministry of Finance, (through the Ministry of Finance, New Delhi) & Ors.
New Delhi) & Ors.
...
...Respondents
Respondents _____________________________________________________ Mr. Manoj R. Chauhan i/by MRC Legal for the Petitioner. Mr. Manoj R. Chauhan i/by MRC Legal for the Petitioner. Mr. S. D. Deshpande for the Respondents.
Mr. S. D. Deshpande for the Respondents.
_____________________________________________________ CORAM :
M. S. Sonak & Jitendra Jain, JJ.
DATED : 22 July 2025 PC.:- (Per M. S. Sonak, J.) 1.
Heard learned counsel for the parties.
Heard learned counsel for the parties.
2.
The Petitioner seeks provisional release of Super Light The Petitioner seeks provisional release of Super Light Modeling Clay imported by Bill of Entry No.7476845 dated 27 Modeling Clay imported by Bill of Entry No.7476845 dated 27 December 2024 pending adjudication. The Petitioner relies on Central December 2024 pending adjudication. The Petitioner relies on Central Board of Indirect Taxes and Customs (CBIC) Circular No.35 of 2017 Board of Indirect Taxes and Customs (CBIC) Circular No.35 of 2017 dated 16 August 2017.
dated 16 August 2017.
3.
Mr.
Mr. Chauhan Chauhan, learned counsel for the Petitioner, submits that , learned counsel for the Petitioner, submits that the goods are liable to be rendered useless if the same are not the goods are liable to be rendered useless if the same are not provisionally released. He pointed out that this Super Light Modeling provisionally released. He pointed out that this Super Light Modeling Clay dries up and cannot thereafter be effectively used. He pointed out Clay dries up and cannot thereafter be effectively used. He pointed out that on 22 January 2025 an application was made for provisional that on 22 January 2025 an application was made for provisional release followed by various reminders thereafter. He submitted that till release followed by various reminders thereafter. He submitted that till date, this application have not been considered and disposed of. date, this application have not been considered and disposed of.
Sayyed 16-WP.6859.2025.docx 4.
Mr. Deshpande, learned counsel for the Respondents submits Mr. Deshpande, learned counsel for the Respondents submits that according to the Respondents the seized goods are required to be that according to the Respondents the seized goods are required to be classified under Customs Tariff Heading (CTH) 9503. He submitted that classified under Customs Tariff Heading (CTH) 9503. He submitted that such goods required BIS certification under the Bureau of Indian such goods required BIS certification under the Bureau of Indian Standards Act, 2016 (BIS). He, therefore, submits that there is no Standards Act, 2016 (BIS). He, therefore, submits that there is no question of release of such goods without any BIS certification. question of release of such goods without any BIS certification. 5.
Mr. Deshpande states that a show cause notice is already Mr. Deshpande states that a show cause notice is already issued to the Petitioner in the above regard and the Respondents have issued to the Petitioner in the above regard and the Respondents have not avers to concluding the adjudication proceedings within some not avers to concluding the adjudication proceedings within some reasonable period.
reasonable period.
6.
Considering the rival contentions, we believe that the interest Considering the rival contentions, we believe that the interest of justice would be made if the Respondents issue a formal show cause of justice would be made if the Respondents issue a formal show cause notice to the Petitioner by 31 July 2025.
notice to the Petitioner by 31 July 2025.
7.
The learned counsel for the Petitioner states that if such notice The learned counsel for the Petitioner states that if such notice is served, the Petitioner will file response to the same by 14 August is served, the Petitioner will file response to the same by 14 August 2025.
2025.
8.
Upon receipt of the response and after hearing the Petitioner, Upon receipt of the response and after hearing the Petitioner, the concerned Respondent must conclude the adjudication proceedings the concerned Respondent must conclude the adjudication proceedings by 15 September 2025, since, the main issue relates to classification of by 15 September 2025, since, the main issue relates to classification of the seized goods. The reasoned order disposing of the show cause the seized goods. The reasoned order disposing of the show cause notice must be communicated to the Petitioner by 15 September 2025. notice must be communicated to the Petitioner by 15 September 2025. 9.
All contentions of all parties on merits are expressly left open. All contentions of all parties on merits are expressly left open. 10.
This Petition is disposed of in the above terms without any This Petition is disposed of in the above terms without any costs order.
costs order. All concerned must act on an authenticated copy of this All concerned must act on an authenticated copy of this order.
order.
(Jitendra Jain, J.) (M. S. Sonak, J.) Signed by: Sayyed Saeed Ali Designation: PA To Honourable Judge Date: 22/07/2025 18:47:29