Hamfer India Trading Vs Principal Commissioner of Customs (Import) & Anr. (Delhi High Court)
The Delhi High Court has directed the Principal Commissioner of Customs (Import) to reconsider an order issued against M/s Hamfer India Trading, a firm engaged in the trade and manufacturing of tempered glass. The petitioner, Hamfer India, approached the High Court under Articles 226 and 227 of the Constitution of India, challenging an Order-in-Original dated April 9, 2025.
The core of the dispute revolves around an import consignment of over 9,86,000 pieces of tempered glass by Hamfer India on August 6, 2024. The company stated that while a bulk order was placed, the Bill of Entry was filed for only 1,00,000 pieces, claiming unawareness that the entire order would be supplied simultaneously. This discrepancy led to the seizure of the goods and the issuance of summons to the petitioner.
Hamfer India asserts that it subsequently remitted a differential duty of Rs. 3,73,480 on January 28, 2025, via TR-6 challan, and an additional Rs. 24,93,106 on March 26, 2025, for the release of the seized goods. However, the petitioner’s counsel contended before the High Court that the impugned order failed to account for these prior payments, imposing the differential duty again alongside a redemption fine and various penalties.
