Alkali Manufacturers Association of India Vs Union of India And Ors. (Delhi High Court)
The Delhi High Court, in Alkali Manufacturers Association of India Vs Union of India And Ors., directed the Customs authorities and the Central Board of Indirect Taxes and Customs (CBIC) to ensure the strict, literal implementation of the Minimum Import Price (MIP) fixed for Soda Ash. The petitioner, the Alkali Manufacturers Association of India (AMAI), sought a directive to enforce DGFT notifications that had imposed a floor price on the commodity, arguing that the Customs Department was permitting imports below this minimum rate, which adversely affected domestic industries.
The Minimum Import Price Mandate
The grievance centered on Soda Ash (Disodium Carbonate, covered under HS Codes 28362010, 28362020, and 28362090), for which the Directorate General of Foreign Trade (DGFT) had set an MIP of Rs. 20,108/- per metric tonne. This price was initially imposed via Notification No. 46/2024-25 dated December 30, 2024, and subsequently extended until December 31, 2025, through Notification No. 23/2025-26 dated June 30, 2025. The policy stipulated that imports would be “Free” only if the Cost, Insurance, and Freight (CIF) value met or exceeded this MIP.
Enforcement and Compliance Status
During the hearing, the court heard submissions from the Customs Department (Delhi and Kandla) and the DGFT. All three authorities confirmed their commitment to the strict implementation of the MIP notification. They clarified their position: the MIP was being strictly enforced for all imports where the Bill of Entry or Bill of Lading was dated after the issuance of the MIP notification. The exceptions raised by the petitioner pertained only to those imports where the Bill of Lading (date of export/import) was prior to the notification’s effective date, even if the goods arrived afterward—a position generally consistent with the “date of import” policy.
