Advertisement
Advertisement
Skip to content
Follow Us on
Advertisement
TOP STORIES
Custom Duty

Andhra Pradesh HC Directs Early Decision on Cashew Waste Import SCN

Case Law Details

TaxGuru Citation
2025 taxguru.in 10193
Case Name
Midsea International Private Limited Vs Union of India (Andhra Pradesh High Court)
Date of Judgement/Order
Only available for paid members
Subscribe to download.

Already Upgraded? Log in.

Advertisement

Midsea International Private Limited Vs Union of India (Andhra Pradesh High Court)

The writ petition was filed by Midsea International Private Limited against the actions of respondents, specifically challenging a summons dated July 17, 2025, issued under Section 108 of the Customs Act, 1962. The petitioner also contested the obstruction of the release of a consignment of vegetable waste (Broken Cashew Nut Pieces and Residues) by respondents 3 and 4, despite receiving all necessary clearances, including an out-of-charge and a gate pass (No. 2064635750, dated July 17, 2025). Additionally, the retrieval of personal mobile data by respondent No. 3 on July 19, 2025, was challenged as illegal, arbitrary, and contrary to Article 19(1)(g) of the Constitution of India.

Petitioner’s Case and Consignment Details

The petitioner, involved in import and export business, engaged Dhanishta Shipping and Logistics Private Limited as an authorized agent. The company requested Nguyen Phat Binh Phuoc Import and Export Company Limited, Viet Nam, to export the vegetable waste, described as broken Cashew Nut Pieces and Residues. The product is utilized for cattle feed and in poultries, and is stated to be perishable in nature. The container arrived at Kakinada Sea Port on June 17, 2025, at 08:14 hours.

Paid content

Become a Basic or Premium Member, or log in if you are already a Basic or Premium member.

Advertisement

Author Info

CA Sandeep Kanoi
Qualification: Graduate, CA in Job / Business, DD
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 22,506

Join TaxGuru's Network for the latest updates on Income Tax, GST, Company Law, Corporate Laws and other related subjects.