Case Note & Summary
The petitioner, Cisco Commerce India Private Limited, filed a writ petition before the Bombay High Court seeking a mandamus directing the customs authorities to assess and issue an out-of-charge order for goods imported vide Bill of Entry No. 3979527 dated 14 August 2025. The petitioner sought clearance of the goods under Customs Tariff Item (CTI) 8517 1810. The court heard learned counsel for both sides, granted leave to amend the petition, and made the rule returnable immediately with consent. The court noted that the respondent had not yet assessed the bill of entry or issued the out-of-charge order, causing delay. The court directed respondent No. 3 to assess the bill of entry and issue the out-of-charge order within two weeks from the date of the order, and to allow clearance of the goods under CTI 8517 1810 if the goods are found to be correctly classified. The petition was disposed of accordingly.
Headnote
A) Customs Law - Writ of Mandamus - Assessment and Out-of-Charge Order - Customs Act, 1962 - Sections 17, 46, 47 - Petitioner imported goods and filed Bill of Entry seeking clearance under CTI 8517 1810 - Respondent No. 3 failed to assess and issue out-of-charge order - Court held that customs authorities have a statutory duty to assess and clear goods expeditiously - Directed respondent to assess and issue out-of-charge order within two weeks (Paras 1-4).
Issue of Consideration
Whether the customs authorities are obliged to assess and issue an out-of-charge order for imported goods and allow clearance under the correct tariff heading.
Final Decision
The court allowed the petition, directing Respondent No. 3 to assess the bill of entry and issue the out-of-charge order within two weeks from the date of the order, and to allow clearance of the goods under CTI 8517 1810 if the goods are found to be correctly classified.
Law Points
- Writ of Mandamus
- Customs Act
- 1962
- Assessment of imported goods
- Out-of-charge order
- Tariff classification
- Bill of Entry
Case Details
2025 LawText (BOM) (09) 65
Writ Petition (ST) No. 27581 of 2025
M.S. Sonak, Advait M. Sethna
Mr. Sriram Sridharan, Mr. Parv Baxi, Mr. Jitendra B. Mishra, Ms. Sangeeta Yadav, Mr. Ashutosh Mishra, Mr. Rupesh Dubey
Cisco Commerce India Private Limited
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Nature of Litigation
Writ petition seeking mandamus against customs authorities for failure to assess and issue out-of-charge order for imported goods.
Remedy Sought
Petitioner sought a writ of mandamus directing Respondent No. 3 to assess and issue out-of-charge order for goods imported vide Bill of Entry No. 3979527 dated 14.08.2025 and allow clearance under CTI 8517 1810.
Filing Reason
Customs authorities failed to assess the bill of entry and issue out-of-charge order, causing delay in clearance of imported goods.
Issues
Whether the customs authorities are obliged to assess and issue an out-of-charge order for imported goods and allow clearance under the correct tariff heading.
Submissions/Arguments
Petitioner argued that the customs authorities have a statutory duty to assess and clear goods expeditiously.
Respondent did not oppose the petition and consented to the rule being made returnable immediately.
Ratio Decidendi
Customs authorities have a statutory duty under the Customs Act, 1962 to assess bills of entry and issue out-of-charge orders expeditiously. Failure to do so warrants a writ of mandamus.
Judgment Excerpts
Heard Mr. Sridharan, learned counsel for the petitioner and Mr. Mishra, learned counsel for the respondent.
Leave is granted to amend this petition. Amendment to be carried out forthwith. Reverification is dispensed with.
Rule. The Rule is made returnable immediately at the request and with the consent of learned counsel for the parties.
The petitioner seeks the following substantive reliefs by instituting this petition.
Procedural History
The petitioner filed a writ petition before the Bombay High Court on an unspecified date. The court heard both sides on 22 September 2025, granted leave to amend, made the rule returnable immediately, and disposed of the petition with directions.
Acts & Sections
- Customs Act, 1962: 17, 46, 47
