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Customs Must Consider Importer’s Request Before Insisting on Licence: Madras HC

Case Law Details

TaxGuru Citation
2026 taxguru.in 3064
Case Name
Indus Mercadeo Vs Directorate General of Foreign Trade (Madras High Court)
Date of Judgement/Order
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Indus Mercadeo Vs Directorate General of Foreign Trade (Madras High Court)

The Madras High Court directed customs authorities to reconsider a representation seeking clearance of imported goods without insisting on an import licence in light of Notification No. 38/2023 (DGFT). The petitioner argued that the imported goods covered under the relevant bill of entry did not require an import licence under the notification and had submitted supporting documents to that effect. However, the customs authorities withheld release of the goods by relying on the notification and insisting on production of an import licence. The Court observed that the petitioner had already submitted a representation requesting clearance, but the authorities had not passed any final order on it. Without expressing any view on the merits of the dispute, the Court held that the representation should be considered on merits after granting the petitioner a personal hearing. Accordingly, the Court directed the petitioner to submit a fresh representation within one week, and ordered the authorities to decide the matter within six weeks thereafter.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

This writ petition has been filed to direct the fourth respondent to allow clearance of the goods imported vide the bill of entry, morefully described in the prayer to this writ petition without insisting for the import licence issued by the first respondent within a time frame to be fixed by this Court.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 20,001

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