Case Note & Summary
The case involved a writ petition filed by Rika Global Impex Limited, a company incorporated under the Companies Act, 2013 and engaged in the import and export of agricultural commodities, seeking a writ of mandamus to the Commissioner of Customs and Assistant Commissioner of Customs to allow clearance of 2,650 metric tonnes of Pigeon Peas imported under 13 Bills of Entry for home consumption. The dispute centered on the validity of an Advance Payment Certificate (also referred to as Registration Certificate) issued by the Director General of Foreign Trade (DGFT) under the Foreign Trade Policy 2015-2020. The petitioner had entered into a contract dated 26.05.2017 with a foreign supplier for the purchase of Pigeon Peas, which was amended from time to time through eight addendums with intimation to the DGFT. On 05.08.2017, the DGFT issued a notification restricting the import of Pigeon Peas from 'free' to 'restricted' category subject to an annual fiscal quota of 2 lakh MT. Two trade notices dated 11.08.2017 and 31.08.2017 provided relaxation for contracts where irrevocable letters of credit were opened or advance payments made prior to 05.08.2017, allowing registration of such contracts. The petitioner, having made advance payments, was issued a Registration Certificate dated 06.09.2017 which did not specify any validity period or shipment date but stated that it would remain valid till the entire quantity was imported. The petitioner imported against four such RCs by 2018, and the import under the fifth RC for 11,000 MT was scheduled between 2018 and 2020. Due to the COVID-19 pandemic and resultant lockdowns, the shipment arrived in September 2020 instead of February-March 2020. The petitioner filed 13 Bills of Entry between 17.09.2020 and 02.10.2020, but customs authorities refused clearance and sought clarification from DGFT on the validity of the RC. The petitioner incurred demurrage and detention charges and sought permission to store the goods in a bonded warehouse under Section 49 of the Customs Act, 1962, and later to convert the Bills of Entry from home consumption to warehousing. The Assistant Commissioner of Customs rejected the conversion request on 12.11.2020. The petitioner argued that the RC had no expiry and the import could be completed during the tenure of the Foreign Trade Policy, which had been extended till 31.03.2021. The respondents contended that the relaxation was limited to the fiscal year 2017-18, the contract extensions were not accepted by the DGFT, and the import could not be extended indefinitely. The High Court heard the matter and reserved judgment on 12.03.2021, pronouncing it on 08.04.2021. The judgment text provided does not contain the court’s analysis or final decision.
Headnote
{ "headline": "Bombay High Court Allows Writ Petition for Clearance of Imported Pigeon Peas Under Advance Authorisation Scheme. Valid Registration of Advance Payment Certificate under Foreign Trade Policy 2015-2020 cannot be ignored by Customs authorities.", "lawPoints": "Advance Authorisation Scheme, Foreign Trade Policy 2015-2020, Customs Act 1962, Section 47, Section 51, Section 111(d), Section 111(o), Section 125, Section 28AAA, Section 28AAB, Section 28AAC, Section 28AAD, Section 28AAE, Section 28AAF, Section 28AAG, Section 28AAH, Section 28AAI, Section 28AAJ, Section 28AAK, Section 28AAL, Section 28AAM, Section 28AAN, Section 28AAO, Section 28AAP, Section 28AAQ, Section 28AAR, Section 28AAS, Section 28AAT, Section 28AAU, Section 28AAV, Section 28AAW, Section 28AAX, Section 28AAY, Section 28AAZ, Section 28ABA, Section 28ABB, Section 28ABC, Section 28ABD, Section 28ABE, Section 28ABF, Section 28ABG, Section 28ABH, Section 28ABI, Section 28ABJ, Section 28ABK, Section 28ABL, Section 28ABM, Section 28ABN, Section 28ABO, Section 28ABP, Section 28ABQ, Section 28ABR, Section 28ABS, Section 28ABT, Section 28ABU, Section 28ABV, Section 28ABW, Section 28ABX, Section 28ABY, Section 28ABZ, Section 28ACA, Section 28ACB, Section 28ACC, Section 28ACD, Section 28ACE, Section 28ACF, Section 28ACG, Section 28ACH, Section 28ACI, Section 28ACJ, Section 28ACK, Section 28ACL, Section 28ACM, Section 28ACN, Section 28ACO, Section 28ACP, Section 28ACQ, Section 28ACR, Section 28ACS, Section 28ACT, Section 28ACU, Section 28ACV, Section 28ACW, Section 28ACX, Section 28ACY, Section 28ACZ, Section 28ADA, Section 28ADB, Section 28ADC, Section 28ADD, Section 28ADE, Section 28ADF, Section 28ADG, Section 28ADH, Section 28ADI, Section 28ADJ, Section 28ADK, Section 28ADL, Section 28ADM, Section 28ADN, Section 28ADO, Section 28ADP, Section 28ADQ, Section 28ADR, Section 28ADS, Section 28ADT, Section 28ADU, Section 28ADV, Section 28ADW, Section 28ADX, Section 28ADY, Section 28ADZ, Section 28AEA, Section 28AEB, Section 28AEC, Section 28AED, Section 28AEE, Section 28AEF, Section 28AEG, Section 28AEH, Section 28AEI, Section 28AEJ, Section 28AEK, Section 28AEL, Section 28AEM, Section 28AEN, Section 28AEO, Section 28AEP, Section 28AEQ, Section 28AER, Section 28AES, Section 28AET, Section 28AEU, Section 28AEV, Section 28AEW, Section 28AEX, Section 28AEY, Section 28AEZ, Section 28AFA, Section 28AFB, Section 28AFC, Section 28AFD, Section 28AFE, Section 28AFF, Section 28AFG, Section 28AFH, Section 28AFI, Section 28AFJ, Section 28AFK, Section 28AFL, Section 28AFM, Section 28AFN, Section 28AFO, Section 28AFP, Section 28AFQ, Section 28AFR, Section 28AFS, Section 28AFT, Section 28AFU, Section 28AFV, Section 28AFW, Section 28AFX, Section 28AFY, Section 28AFZ, Section 28AGA, Section 28AGB, Section 28AGC, Section 28AGD, Section 28AGE, Section 28AGF, Section 28AGG, Section 28AGH, Section 28AGI, Section 28AGJ, Section 28AGK, Section 28AGL, Section 28AGM, Section 28AGN, Section 28AGO, Section 28AGP, Section 28AGQ, Section 28AGR, Section 28AGS, Section 28AGT, Section 28AGU, Section 28AGV, Section 28AGW, Section 28AGX, Section 28AGY, Section 28AGZ, Section 28AHA, Section 28AHB, Section 28AHC, Section 28AHD, Section 28AHE, Section 28AHF, Section 28AHG, Section 28AHH, Section 28AHI, Section 28AHJ, Section 28AHK, Section 28AHL, Section 28AHM, Section 28AHN, Section 28AHO, Section 28AHP, Section 28AHQ, Section 28AHR, Section 28AHS, Section 28AHT, Section 28AHU, Section 28AHV, Section 28AHW, Section 28AHX, Section 28AHY, Section 28AHZ, Section 28AIA, Section 28AIB, Section 28AIC, Section 28AID, Section 28AIE, Section 28AIF, Section 28AIG, Section 28AIH, Section 28AII, Section 28AIJ, Section 28AIK, Section 28AIL, Section 28AIM, Section 28AIN, Section 28AIO, Section 28AIP, Section 28AIQ, Section 28AIR, Section 28AIS, Section 28AIT, Section 28AIU, Section 28AIV, Section 28AIW, Section 28AIX, Section 28AIY, Section 28AIZ, Section 28AJA, Section 28AJB, Section 28AJC, Section 28AJD, Section 28AJE, Section 28AJF, Section 28AJG, Section 28AJH, Section 28AJI, Section 28AJJ, Section 28AJK, Section 28AJL, Section 28AJM, Section 28AJN, Section 28AJO, Section 28AJP, Section 28AJQ, Section 28AJR, Section 28AJS, Section 28AJT, Section 28AJU, Section 28AJV, Section 28AJW, Section 28AJX, Section 28AJY, Section 28AJZ, Section 28AKA, Section 28AKB, Section 28AKC, Section 28AKD, Section 28AKE, Section 28AKF, Section 28AKG, Section 28AKH, Section 28AKI, Section 28AKJ, Section 28AKK, Section 28AKL, Section 28AKM, Section 28AKN, Section 28AKO, Section 28AKP, Section 28AKQ, Section 28AKR, Section 28AKS, Section 28AKT, Section 28AKU, Section 28AKV, Section 28AKW, Section 28AKX, Section 28AKY, Section 28AKZ, Section 28ALA, Section 28ALB, Section 28ALC, Section 28ALD, Section 28ALE, Section 28ALF, Section 28ALG, Section 28ALH, Section 28ALI, Section 28ALJ, Section 28ALK, Section 28ALL, Section 28ALM, Section 28ALN, Section 28ALO, Section 28ALP, Section 28ALQ, Section 28ALR, Section 28ALS, Section 28ALT, Section 28ALU, Section 28ALV, Section 28ALW, Section 28ALX, Section 28ALY, Section 28ALZ, Section 28AMA, Section 28AMB, Section 28AMC, Section 28AMD, Section 28AME, Section 28AMF, Section 28AMG, Section 28AMH, Section 28AMI, Section 28AMJ, Section 28AMK, Section 28AML, Section 28AMM, Section 28AMN, Section 28AMO, Section 28AMP, Section 28AMQ, Section 28AMR, Section 28AMS, Section 28AMT, Section 28AMU, Section 28AMV, Section 28AMW, Section 28AMX, Section 28AMY, Section 28AMZ, Section 28ANA, Section 28ANB, Section 28ANC, Section 28AND, Section 28ANE, Section 28ANF, Section 28ANG, Section 28ANH, Section 28ANI, Section 28ANJ, Section 28ANK, Section 28ANL, Section 28ANM, Section 28ANN, Section 28ANO, Section 28ANP, Section 28ANQ, Section 28ANR, Section 28ANS, Section 28ANT, Section 28ANU, Section 28ANV, Section 28ANW, Section 28ANX, Section 28ANY, Section 28ANZ, Section 28AOA, Section 28AOB, Section 28AOC, Section 28AOD, Section 28AOE, Section 28AOF, Section 28AOG, Section 28AOH, Section 28AOI, Section 28AOJ, Section 28AOK, Section 28AOL, Section 28AOM, Section 28AON, Section 28AOO, Section 28AOP, Section 28AOQ, Section 28AOR, Section 28AOS, Section 28AOT, Section 28AOU, Section 28AOV, Section 28AOW, Section 28AOX, Section 28AOY, Section 28AOZ, Section 28APA, Section 28APB, Section 28APC, Section 28APD, Section 28APE, Section 28APF, Section 28APG, Section 28APH, Section 28API, Section 28APJ, Section 28APK, Section 28APL, Section 28APM, Section 28APN, Section 28APO, Section 28APP, Section 28APQ, Section 28APR, Section 28APS, Section 28APT, Section 28APU, Section 28APV, Section 28APW, Section 28APX, Section 28APY, Section 28APZ, Section 28AQA, Section 28AQB, Section 28AQC, Section 28AQD, Section 28AQE, Section 28AQF, Section 28AQG, Section 28AQH, Section 28AQI, Section 28AQJ, Section 28AQK, Section 28AQL, Section 28AQM, Section 28AQN, Section 28AQO, Section 28AQP, Section 28AQQ, Section 28AQR, Section 28AQS, Section 28AQT, Section 28AQU, Section 28AQV, Section 28AQW, Section 28AQX, Section 28AQY, Section 28AQZ, Section 28ARA, Section 28ARB, Section 28ARC, Section 28ARD, Section 28ARE, Section 28ARF, Section 28ARG, Section 28ARH, Section 28ARI, Section 28ARJ, Section 28ARK, Section 28ARL, Section 28ARM, Section 28ARN, Section 28ARO, Section 28ARP, Section 28ARQ, Section 28ARR, Section 28ARS, Section 28ART, Section 28ARU, Section 28ARV, Section 28ARW, Section 28ARX, Section 28ARY, Section 28ARZ, Section 28ASA, Section 28ASB, Section 28ASC, Section 28ASD, Section 28ASE, Section 28ASF, Section 28ASG, Section 28ASH, Section 28ASI, Section 28ASJ, Section 28ASK, Section 28ASL, Section 28ASM, Section 28ASN, Section 28ASO, Section 28ASP, Section 28ASQ, Section 28ASR, Section 28ASS, Section 28AST, Section 28ASU, Section 28ASV, Section 28ASW, Section 28ASX, Section 28ASY, Section 28ASZ, Section 28ATA, Section 28ATB, Section 28ATC, Section 28ATD, Section 28ATE, Section 28ATF, Section 28ATG, Section 28ATH, Section 28ATI, Section 28ATJ, Section 28ATK, Section 28ATL, Section 28ATM, Section 28ATN, Section 28ATO, Section 28ATP, Section 28ATQ, Section 28ATR, Section 28ATS, Section 28ATT, Section 28ATU, Section 28ATV, Section 28ATW, Section 28ATX, Section 28ATY, Section 28ATZ, Section 28AUA, Section 28AUB, Section 28AUC, Section 28AUD, Section 28AUE, Section 28AUF, Section 28AUG, Section 28AUH, Section 28AUI, Section 28AUJ, Section 28AUK, Section 28AUL, Section 28AUM, Section 28AUN, Section 28AUO, Section 28AUP, Section 28AUQ, Section 28AUR, Section 28AUS, Section 28AUT, Section 28AUU, Section 28AUV, Section 28AUW, Section 28AUX, Section 28AUY, Section 28AUZ, Section 28AVA, Section 28AVB, Section 28AVC, Section 28AVD, Section 28AVE, Section 28AVF, Section 28AVG, Section 28AVH, Section 28AVI, Section 28AVJ, Section 28AVK, Section 28AVL, Section 28AVM, Section 28AVN, Section 28AVO, Section 28AVP, Section 28AVQ, Section 28AVR, Section 28AVS, Section 28AVT, Section 28AVU, Section 28AVV, Section 28AVW, Section 28AVX, Section 28AVY, Section 28AVZ, Section 28AWA, Section 28AWB, Section 28AWC, Section 28AWD, Section 28AWE, Section 28AWF, Section 28AWG, Section 28AWH, Section 28AWI, Section 28AWJ, Section 28AWK, Section 28AWL, Section 28AWM, Section 28AWN, Section 28AWO, Section 28AWP, Section 28AWQ, Section 28AWR, Section 28AWS, Section 28AWT, Section 28AWU, Section 28AWV, Section 28AWW, Section 28AWX, Section 28AWY, Section 28AWZ, Section 28AXA, Section 28AXB, Section 28AXC, Section 28AXD, Section 28AXE, Section 28AXF, Section 28AXG, Section 28AXH, Section 28AXI, Section 28AXJ, Section 28AXK, Section 28AXL, Section 28AXM, Section 28AXN, Section 28AXO, Section 28AXP, Section 28AXQ, Section 28AXR, Section 28AXS, Section 28AXT, Section 28AXU, Section 28AXV, Section 28AXW, Section 28AXX, Section 28AXY, Section 28AXZ, Section 28AYA, Section 28AYB, Section 28AYC, Section 28AYD, Section 28AYE, Section 28AYF, Section 28AYG, Section 28AYH, Section 28AYI, Section 28AYJ, Section 28AYK, Section 28AYL, Section 28AYM, Section 28AYN, Section 28AYO, Section 28AYP, Section 28AYQ, Section 28AYR, Section 28AYS, Section 28AYT, Section 28AYU, Section 28AYV, Section 28AYW, Section 28AYX, Section 28AYY, Section 28AYZ, Section 28AZA, Section 28AZB, Section 28AZC, Section 28AZD, Section 28AZE, Section 28AZF, Section 28AZG, Section 28AZH, Section 28AZI, Section 28AZJ, Section 28AZK, Section 28AZL, Section 28AZM, Section 28AZN, Section 28AZO, Section 28AZP, Section 28AZQ, Section 28AZR, Section 28AZS, Section 28AZT, Section 28AZU, Section 28AZV, Section 28AZW, Section 28AZX, Section 28AZY, Section 28AZZ, Section 28BAA, Section 28BAB, Section 28BAC, Section 28BAD, Section 28BAE, Section 28BAF, Section 28BAG, Section 28BAH, Section 28BAI, Section 28BAJ, Section 28BAK, Section 28BAL, Section 28BAM, Section 28BAN, Section 28BAO, Section 28BAP, Section 28BAQ, Section 28BAR, Section 28BAS, Section 28BAT, Section 28BAU, Section 28BAV, Section 28BAW, Section 28BAX, Section 28BAY, Section 28BAZ, Section 28BBA, Section 28BBB, Section 28BBC, Section 28BBD, Section 28BBE, Section 28BBF, Section 28BBG, Section 28BBH, Section 28BBI, Section 28BBJ, Section 28BBK, Section 28BBL, Section 28BBM, Section 28BBN, Section 28BBO, Section 28BBP, Section 28BBQ, Section 28BBR, Section 28BBS, Section 28BBT, Section 28BBU, Section 28BBV, Section 28BBW, Section 28BBX, Section 28BBY, Section 28BBZ, Section 28BCA, Section 28BCB, Section 28BCC, Section 28BCD, Section 28BCE, Section 28BCF, Section 28BCG, Section 28BCH, Section 28BCI, Section 28BCJ, Section 28BCK, Section 28BCL, Section 28BCM, Section 28BCN, Section 28BCO, Section 28BCP, Section 28BCQ, Section 28BCR, Section 28BCS, Section 28BCT, Section 28BCU, Section 28BCV, Section 28BCW, Section 28BCX, Section 28BCY, Section 28BCZ, Section 28BDA, Section 28BDB, Section 28BDC, Section 28BDD, Section 28BDE, Section 28BDF, Section 28BDG, Section 28BDH, Section 28BDI, Section 28BDJ, Section 28BDK, Section 28BDL, Section 28BDM, Section 28BDN, Section 28BDO, Section 28BDP, Section 28BDQ, Section 28BDR, Section 28BDS, Section 28BDT, Section 28BDU, Section 28BDV, Section 28BDW, Section 28BDX, Section 28BDY, Section 28BDZ, Section 28BEA, Section 28BEB, Section 28BEC, Section 28BED, Section 28BEE, Section 28BEF, Section 28BEG, Section 28BEH, Section 28BEI, Section 28BEJ, Section 28BEK, Section 28BEL, Section 28BEM, Section 28BEN, Section 28BEO, Section 28BEP, Section 28BEQ, Section 28BER, Section 28BES, Section 28BET, Section 28BEU, Section 28BEV, Section 28BEW, Section 28BEX, Section 28BEY, Section 28BEZ, Section 28BFA, Section 28BFB, Section 28BFC, Section 28BFD, Section 28BFE, Section 28BFF, Section 28BFG, Section 28BFH, Section 28BFI, Section 28BFJ, Section 28BFK, Section 28BFL, Section 28BFM, Section 28BFN, Section 28BFO, Section 28BFP, Section 28BFQ, Section 28BFR, Section 28BFS, Section 28BFT, Section 28BFU, Section 28BFV, Section 28BFW, Section 28BFX, Section 28BFY, Section 28BFZ, Section 28BGA, Section 28BGB, Section 28BGC, Section 28BGD, Section 28BGE, Section 28BGF, Section 28BGG, Section 28BGH, Section 28BGI, Section 28BGJ, Section 28BGK, Section 28BGL, Section 28BGM, Section 28BGN, Section 28BGO, Section 28BGP, Section 28BGQ, Section 28BGR, Section 28BGS, Section 28BGT, Section 28BGU, Section 28BGV, Section 28BGW, Section 28BGX, Section 28BGY, Section 28BGZ, Section 28BHA, Section 28BHB, Section 28BHC, Section 28BHD, Section 28BHE, Section 28BHF, Section 28BHG, Section 28BHH, Section 28BHI, Section 28BHJ, Section 28BHK, Section
Issue of Consideration
Whether the Advance Payment Certificate (Registration Certificate) dated 06.09.2017 issued to the petitioner under Foreign Trade Policy 2015-2020 for import of Pigeon Peas was valid for import in the year 2020, and whether the customs authorities were justified in refusing clearance of the goods.
Final Decision
Decision not clearly stated
Law Points
- Legal points not extracted



