Proper officer need not be the very officer who cleared the goods under Customs Act, says SC

The Supreme Court has clarified that the 'proper officer' responsible for clearing goods under the Customs Act does not have to be the specific officer who physically examined and cleared the consignment. This ruling addresses a key aspect of customs procedures, impacting how declarations and disputes are handled. The case involved a company seeking resolution under the Sabka Vishwas (Legacy Dispute Resolution) Scheme.

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION (L) NO. 4417 OF 2020

Eureka Fabricators Pvt. Ltd. .. Petitioner

Versus

Union of India & Ors. .. Respondents

WITH
WRIT PETITION (L) NO. 4416 OF 2020

Vinoo Rajendra Bakshi
Director of Eureka Fabricators Pvt. Ltd. .. Petitioner

Versus

Union of India & Ors. .. Respondents

Mr. Prasannan Namboodiri a/w. Ms. Hasika Prasad for the
Petitioners.
Mr. Pradeep S. Jetly, Senior Advocate a/w. Mr. J.B. Mishra for the
Respondents.

CORAM : UJJAL BHUYAN &
MILIND N. JADHAV, JJ.
RESERVED ON : JANUARY 28, 2021.
PRONOUNCED ON : MARCH 09, 2021.

JUDGMENT : (PER : MILIND N. JADHAV, J.)

Heard Mr. Prasannan Namboodiri, learned counsel for the petitioners and Mr. Pradeep Jetly, learned senior counsel for the respondents.

2. This order shall dispose of both the writ petitions as factsare common in both petitions. Petitioner in Writ Petition (L) No.4416of 2020 is the Director of petitioner company in Writ Petition (L) No.4417 of 2020.

3. Writ Petition (L) No.4417 of 2020 has been filed underArticle 226 of the Constitution of India for quashing of order dated11.09.2020 passed by the respondent No.3 i.e. the Designated Committee and further seeks a direction to the respondents to settlethe declaration of the petitioner dated 20.09.2019 filed under SabkaVishwas (Legacy Dispute Resolution) Scheme, 2019 (for short "SVLDRS") and thus granting consequential relief(s) including refund of an amount of Rs.45,60,438.00 to the petitioner.

4. Before we advert to the submissions made on behalf of the respective parties, it will be apposite to briefly refer to the relevant facts as pleaded. For the sake of convenience, facts in Writ Petition (L) No.4417 of 2020 are considered for adjudication.

4.1. Petitioner is a manufacturing unit holding central excise registration for manufacturing of pressure vessels i.e. road tankers andstorage tanks falling under tariff item No.73090090 of the first schedule to the Central Excise Tariff Act, 1985.

To know more in details find the attachment file