Custom Officials are to exercise their powers under the Customs Act in the interest of revenue only, says Bombay HC

The Bombay High Court has ruled that Customs officials must exercise their powers under the Customs Act strictly in the interest of revenue. This judgement clarifies the scope of authority for customs officials, emphasising that their actions should be primarily driven by the need to protect government revenue. The court's decision aims to prevent arbitrary use of power and ensure that customs procedures are conducted with the primary objective of revenue collection.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION

WRIT PETITION NO.3676 OF 2020

Supreme Industries Limited … Petitioner

V/s.

Central Board of Indirect
Taxes and Customs and ors. … Respondents
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Mr.Ashwin Gopakumar i/by Mr.Ankit Kulkarni, Advocates for the
Petitioner.
Mr.Anil C. Singh, Additional Solicitor General alongwith Mr.Pradeep
S. Jetly, Senior Advocate and Mr.Jitendra B. Mishra, Advocates for
Respondent Nos.1,2,3 and 6 to 11.
Mr.Prathamesh Kamat, Advocate for Respondent No.4.

CORAM : UJJAL BHUYAN &
MILIND N. JADHAV, JJ.
Reserved on : JANUARY 15, 2021.
Pronounced on:MARCH 08, 2021.

JUDGEMENT AND ORDER : (

Per Ujjal Bhuyan, J.)

 Heard Mr.Ashwin Gopakumar, learned counsel for the petitioner; Mr.Anil C. Singh, learned Additional Solicitor General for respondent Nos.1,2,3 and 6 to 11; and Mr.Prathamesh Kamat, learned counsel for respondent No.4.

2. This petition has been filed under Article 226 of the Constitution of India seeking the following reliefs :-
 
a. For a direction to the respondents to strictly implement and enforce the detention cum demurragewaiver certificate dated 16th November, 2020annexed to the writ petition as Ex.Q.

b. For a direction to the respondents to allow,facilitate, oversee and ensure clearance of theimported goods of the petitioner for homeconsumption by taking appropriate action against

c. For a direction to respondent No.1 to conduct an inquiry into the various acts of omissions and commissions by respondent Nos.6 to 11.

d. For a direction to respondent Nos.2 to 11 tocompensate the loss sustained by the petitioner for their unlawful action;

e. Awarding of cost to the petitioner.

To know more in details find the attachment file