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Bombay HC Directs Release of Yellow Peas After Customs Duty, Fine and Penalty Paid

Case Law Details

TaxGuru Citation
2026 taxguru.in 11714
Case Name
Harihar Collections Vs Union of India (Bombay High Court)
Date of Judgement/Order
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Harihar Collections Vs Union of India (Bombay High Court)

Summary: The Bombay High Court considered two writ petitions filed by Harihar Collections challenging communications dated 02.09.2020 and seeking release of imported yellow peas covered by specified Bills of Entry. The petitioner, a proprietorship firm based in Jaipur engaged in import and export of agricultural commodities, had imported yellow peas after the Government had placed peas, including pisum sativum, in the restricted category through notification dated 29.03.2019, followed by Trade Notice No.6 of 2019-2020 dated 16.04.2019 prescribing modalities for import.

The petitioner stated that, following interim orders obtained by different importers before various High Courts, it placed orders for yellow peas and received consignments in November 2019. Eight Bills of Entry dated 18.11.2019 covered a total quantity of 38,500 MT in one petition, while three Bills of Entry dated 01.11.2019 were involved in the other. Since customs authorities did not permit clearance, the goods were shifted to a customs warehouse under section 49 of the Customs Act, 1962. The petitioner incurred warehouse rent and fumigation expenses to prevent damage and insect contamination.

Subsequently, notification No.37/2015-20 dated 18.12.2019 restricted import of peas subject to a minimum import price of Rs.200 per kilogram CIF, an annual quota of 1.5 lakh MT and import through Kolkata sea port. The Supreme Court, in Union of India Vs. Agricas LLP, considered the challenge to the notification dated 29.03.2019 and Trade Notice dated 16.04.2019 and, by judgment dated 26.08.2020, upheld them. It observed that imports made relying on interim orders would be contrary to the notifications and trade notices and would be dealt with under the Customs Act.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 21,361

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