Margo Impex Private Limited And Another Vs Union Of India And 3 Others (Allahabad High Court)
The petitioners, Margo Impex Pvt. Ltd. and another, approached the Allahabad High Court seeking a writ directing the respondents to allow clearance of warehouse numbers 52 and 53 at the Arshiya Northern Free Trade Warehousing Zone (ANFTWZ), Inland Container Depot, Khurja, Bulandshahr. The petition arose in the context of show-cause notice dated 29 October 2024 issued against the petitioners, initiating adjudication proceedings concerning certain goods stored at the warehouse.
The revenue, through counsel, stated that instructions had been received from the Directorate of Revenue Intelligence (communication dated 11 July 2025), permitting the transfer of the goods to a bonded warehouse during the pendency of the adjudication proceedings, provided specific conditions were fulfilled. These conditions included filing a Yellow Bill of Entry (YBE) with SEZ Customs along with copies of invoice and packing list, obtaining a Space Utilisation/Availability Certificate from the Customs officer in charge of the bonded warehouse, and transferring the goods on the strength of the fifth copy of the YBE containing SEZ Customs verification marks.
The customs officer at the bonded warehouse would retain the fifth copy and issue a re-warehousing certificate, which the SEZ unit must submit to SEZ Customs. Failure to submit the certificate within 45 days of clearance from the Zone would trigger appropriate action by SEZ Customs to realize duty and interest on the goods.
