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Excess-Quota Peas & Pulses as Prohibited Goods, SC Upholds Absolute Confiscation

Case Law Details

TaxGuru Citation
2026 taxguru.in 11718
Case Name
Union of India & Ors. Vs Raj Grow Impex LLP & Ors. (Supreme Court of India)
Date of Judgement/Order
Only available for paid members
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Union of India & Ors. Vs Raj Grow Impex LLP & Ors. (Supreme Court of India)

Summary: The Supreme Court considered appeals filed by the Union of India and customs authorities against orders dated 15.10.2020 and 05.01.2021 passed by the Bombay High Court in Writ Petition (L) Nos. 3502-3503 of 2020 and Writ Petition (ST) No. 24 of 2021. The dispute concerned imported beans, peas and pulses which had been brought into India under the cover of interim orders passed by different High Courts, despite notifications and trade notices restricting their import.

The controversy arose from notifications issued by the Central Government under the Foreign Trade (Development and Regulation) Act, 1992 and consequential trade notices issued by the Directorate General of Foreign Trade. The restrictions permitted import of specified quantities of the commodities and, where applicable, required a licence. Earlier challenges to similar restrictions had resulted in interim orders under which imports were effected. Ultimately, the Supreme Court in Union of India and Ors. v. Agricas LLP and Ors. upheld the notifications dated 29.03.2019 and the consequential trade notice dated 16.04.2019. The Court had also held that the importers could not claim a bona fide belief merely because the imports had been made under interim orders and that the imports would be dealt with under the Customs Act, 1962.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,505

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