Bhansali Chematics Private Limited Vs Senior Intelligence Officer (Madras High Court)
Summary: The Madras High Court allowed the writ petition filed by Bhansali Chematics Private Limited challenging the seizure memo dated 26.12.2025 issued under Section 110 of the Customs Act, 1962. The dispute concerned the petitioner’s import of Vital Wheat Gluten under Bill of Entry No.5680611 dated 13.11.2025 against DFIA No.3411005881 dated 30.12.2024, which permitted duty-free import of wheat flour. The petitioner relied upon earlier CESTAT decisions, the Coordinate Bench judgment in W.P.Nos.17912 of 2023 etc., batch, dated 15.10.2025, the Commissioner of Customs (Appeals-II) order dated 14.07.2021 and Circular dated 24.07.2025. The Court noted that the issue whether wheat gluten is covered by “wheat flour” for DFIA purposes had already been considered and that the respondents had not shown that the relevant decisions had been stayed or set aside. The Court further noted that the Public Notice dated 02.11.2016, forming the principal basis of the seizure memo, had been suspended on 26.08.2025. It held that there was no legally sustainable material to form the requisite reason to believe that the imported goods were liable to confiscation. The seizure memo was therefore quashed, the bank guarantee was directed to be discharged and returned, and the connected miscellaneous petitions were closed.
