JKC GENERAL TRADING COMPANY THR ITS PARTNER vs UNION OF INDIA THR THE SECRETARY AND ORS

Judgment text excerpt

4-WP-15775-2025 (C).DOCX Digitally signed by PALLAVI MAHENDRA Pallavi PALLAVI WARGAONKAR MAHENDRA WARGAONKAR Date: 2025.12.08 19:33:40 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 15775 OF 2025 JKC General Trading Company Thr. Its Partner … Petitioner Versus Union of India Thr. The Secretary And Ors. …Respondents ______________________________________________________ Mr. Prathamesh Chavan, Ms. Channdi Tanna i/b. India Law Alliance for Petitioner. Ms. Sangeeta Yadav, i/b. Karan Adik for Respondent Nos.2 and 3. ______________________________________________________ CORAM : M.S. Sonak & Advait M. Sethna, JJ. DATED : 1 December 2025 Oral Judgment (Per : M.S. Sonak, J.):- 1. Heard Mr Prathamesh Chavan, learned counsel for the Petitioner and Ms Sangeeta Yadav, for the Respondent. 2. Rule. The Rule is made returnable immediately at the request of and with the consent of the learned counsel for the parties. 3. Even otherwise, on 24 November 2025, we had made the following order posting this matter for final disposal: - “1. Heard the learned Counsel for the parties. 2. Mr. Chavan submits that in this case the Respondents are Page 1 of 8 4-WP-15775-2025 (C).DOCX not passing any ‘speaking order’ under Section 17(5) of the Customs Act even though the Petitioner paid the customs duty ‘under protest’. 3. Mr. Chavan submits that the issue raised in this Petition is covered by the case of Canon India Private Limited Vs. Union of India in Writ Petition No.9937 of 2025. 4. Accordingly, we post this matter on 01 December 2025 for directions/disposal.” 4. The Petitioner vide Exh. 19 Bills of Entry imported dates through different exporters. However, during the assessment, the proper officer increased the value of the imported goods and dema