Raj Grow Impex LLP Vs Union of India And Ors. (Bombay High Court)
Summary: The Bombay High Court considered a writ petition challenging the order dated 24th December, 2020 passed by the Commissioner of Customs (Appeals), Mumbai (Zone-1). In earlier proceedings concerning Raj Grow Impex LLP, the Court had directed release of specified imported goods after noting that the order-in-original was holding the field, had neither been set aside nor stayed, and that the petitioner had complied with its terms and made the necessary payments. By an order dated 9 December, 2020, the Court further modified its earlier judgment to direct release of seven additional Bills of Entry on payment of redemption fine, penalty, customs duty and other dues payable as per law. The impugned appellate order subsequently ordered absolute confiscation of goods covered by seven Bills of Entry and also dealt with goods covered by three Bills of Entry that had already been cleared. It further set aside a penalty of Rs.1,485 Crores imposed by the lower authority and imposed a penalty of Rs.5,00,00,000/- under Section 112(a)(i) of the Customs Act, 1962. The Bombay High Court prima facie found the appellate directions to be totally in contravention of its earlier orders and observed that when the High Court had directed release of the goods forthwith, it was beyond comprehension how a lower appellate authority could nullify that direction by ordering absolute confiscation. The Court stayed operation of the order dated 24th December, 2020 until further orders and directed compliance with its earlier orders dated 15 October, 2020 and 9 December, 2020.
