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Bombay HC Dismisses Contempt Petition Against Customs Officials for No Wilful Disobedience

Case Law Details

TaxGuru Citation
2026 taxguru.in 10473
Case Name
Goldie Sud Vs Manjiri Khopade The Assistant Commissioner of Customs & others. (Bombay High Court)
Date of Judgement/Order
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Goldie Sud Vs Manjiri Khopade The Assistant Commissioner of Customs & others. (Bombay High Court)

The Bombay High Court considered a contempt petition alleging violation of its order dated 21.01.2026 by 10 Customs officials. The petitioner sought action under Sections 12 and/or 17 of the Contempt of Courts Act, 1971, alleging that the respondents failed to provide an opportunity to submit a baggage declaration online and failed to provide an acknowledged copy.

The respondents contended that the directions in the earlier order had been complied with. The Court examined the earlier order, which concerned the petitioner’s prayer for an online declaration under Section 77 of the Customs Act, 1962. The Court had observed that authorities were required to accept a declaration submitted for baggage clearance under Section 77, while also leaving Customs officials free to exercise their statutory powers where necessary.

The High Court held that contempt jurisdiction requires clear proof of deliberate or wilful disobedience. It found no material or evidence even remotely demonstrating deliberate defiance or non-compliance by the respondents. The Court also declined to accept the petitioner’s bare averments as sufficient to initiate contempt proceedings, particularly when the respondents stated that the statutory requirements under Section 77 had been followed.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,826

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