HomeIndirect TaxesDelhi HC Warns Customs Dept. to Rigorously Enforce Minimum Import Price on...

Delhi HC Warns Customs Dept. to Rigorously Enforce Minimum Import Price on Soda Ash

The Delhi High Court has warned the Customs Department to rigorously enforce minimum import price on soda ash.

The bench of Justice Prathiba M. Singh and Justice Shail Jain has disposed of, while giving clear directions to all the Customs Authorities, including Customs Authorities at Mundra Port, Kandala, Gujarat, Chennai and the CBIC, Delhi, etc. to ensure that the Notification No. 46 of 2024-25 along with Notification No.23 of 2025-26 shall be implemented strictly in letter and spirit. If any Commissionerate of Customs, are found permitting imports in violation thereof, would be liable for stringent action in accordance with law.

Notification No.46/2024-25 which fixes the Minimum Import Price of Soda Ash at Rs.20,108/- is being strictly implemented in respect of all imports which have bills of entry/ bills of lading post the issuance of the Notification No.46/2024-25. The exceptions which are being relied upon by the Petitioner are in case of those imports where the bills of entry/bills of lading were prior and the import took place after the issuance of Notification No.46/2024-25.

The Petitioner, Alkali Manufacturers Association Of India is stated to be an association of 30 Members, representing the interest of Indian Alkali and Chloro-Vinyl Industries. The grievance of the Petitioner is that in respect of Soda Ash, which is Disodium Carbonate, the Directorate General of Foreign Trade (DGFT) had imposed a minimum import price of Rs.20,108 per metric ton vide Notification No.46/2024-25 dated 30th December, 2024. The said price was applicable till 30th June 2025, however, the same was further extended till 31st December, 2025 vide Notification No.23/2025-2026 dated 30th June, 2025.

On the previous date of hearing, it was contended on behalf of the Petitioner that the Petitioner is aggrieved by the fact that the Customs Department is permitting imports of Soda Ash at a price which is below the minimum import price which has an adverse impact on other domestic industries, and therefore, the Customs Department ought to give full effect to the minimum import price notifications.

Harpreet Singh, SSC, pointed out to Clause 1.05, Sub-Clause (b) of the ‘Legal Framework and Trade Facilitation’ ,submits that the conditions for import and exports are based on the date of import and export,

which is governed by the date of the bill of lading and the shipping bill.

The court noted that the authorities are fully implementing the Notification No.46/2024-25dated 30th December 2024. There appears to be no intention to permit violation of the same. In respect of the imports which were highlighted in the previous order, there is an explanation given as to how the same was permitted below the Minimum Import Price, based on the date of the Bill of Lading.

Case Details

Case Title: Alkali Manufacturers Association Of India Versus UOI

Case No.: W.P.(C) 11521/2025 & CM APPL. 47161/2025

Date: 09/10/2025

Counsel For Petitioner: Niyati Kohli

Counsel For Respondent: Shiva Lakshmi

Read More: S. 69(2) of Partnership Act Doesn’t Bar Unregistered Firm Paying GST To Challenge Departmental Actions: Delhi High Court

Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 5+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started as a freelance tax reporter in the leading online legal news companies like LiveLaw & Taxscan.

LEAVE A REPLY

Please enter your comment!
Please enter your name here

Most Popular