Manish Sharma Vs Additional Commissioner of Customs (Delhi High Court)
The petitioner, Manish Sharma, filed a writ petition under Article 226 of the Constitution challenging the Order-in-Original dated 27 March 2025 issued by the Additional Commissioner, ICD Patparganj and other ICDs. The petition is connected with two earlier writ petitions concerning the importer M/s Jyoti Enterprises and the consignor M/s Meadows International Co. The case arose from specific intelligence received by the Customs Department regarding two shipping consignments declared as “ammonium sulphate” but which, upon inspection, were found to contain poppy seeds and areca nuts. The importer was identified as M/s Jyoti Enterprises, whose Importer-Exporter Code had been used. Initially assigned to another firm, the containers were subsequently changed to reflect Jyoti Enterprises’ IEC. The firm later disowned the consignments and lodged a police complaint.
M/s Jyoti Enterprises had received emails from a representative of Meadows International Co., the consignor, seeking no-objection for re-export. During the investigation, allegations emerged that an individual named Manish Jain contacted Jyoti Enterprises claiming to represent the exporter. Five containers were seized, leading to proceedings against Jyoti Enterprises. The petitioner claimed he was only a Power of Attorney holder for Meadows International Co. and argued that penalties could not be imposed on him as he was merely an agent.
