The Bombay High Court has granted relief in a case involving reassessment of imported goods, setting aside earlier customs action taken without a “speaking order” as mandated by the law.
The bench of Justice M. S. Sonak and Justice Jitendra Jain, ruled in favour of the petitioner on grounds of violation of Sections 17(4) and 17(5) of the Customs Act, 1962. The reassessed Bills of Entry, challenged by Asahi India Glass, were issued without due justification or adherence to statutory procedure.
The petitioner-company submitted that the reassessment was carried out without issuing a speaking order within the 15-day statutory window—a violation of Section 17(5). He further highlighted that the customs classification (CTH 7005 10) had previously been accepted by the authorities for identical goods, lending weight to the argument of procedural arbitrariness.
While the customs department—represented by Advocate Shruti Vyas—maintained that the reassessments were provisional and subject to lab test results, the court was not persuaded to dismiss the writ on grounds of alternative remedy. The court emphasized that where principles of natural justice and fair play are compromised, a writ petition is maintainable.
The Deputy Commissioner of Customs has now been directed to issue a show cause notice to the company within 15 days, and dispose of the matter with a reasoned (speaking) order within four weeks of the company’s response.
The court also clarified that Asahi India Glass retains the liberty to raise the plea of limitation and all available defences in the response to the upcoming show cause notice.
As informed by counsel for the petitioner, Asahi India Glass has already paid the customs duty under protest to ensure release of its goods.
The court order ensures that future proceedings will not prejudice the company’s right to dispute the basis of that duty.
Case Details
Case Title: M/s. Asahi India Glass Ltd. Versus Deputy Commissioner of Customs,
Case No.: WRIT PETITION (L) NO.4468 OF 2025
Date: 8 July 2025
Counsel For Petitioner: Anshumaan Sahni
Counsel For Respondent: Shruti Vyas
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