2026-VIL-358-BOM-CU
  1. Home
  2. 2026-VIL-358-BOM-CU

CUSTOMS High Court Cases

Customs - Jurisdiction of Indian Customs Authorities over Foreign Exporter, Extra-territorial Application of Customs Act Prior to 2018 Amendment - Customs authorities issued show-cause notices to a German company, which was a foreign exporter, and its Indian subsidiary, alleging that the foreign exporter had aided and abetted the Indian importers in mis-declaring the imported goods to claim duty exemption - Whether the Indian Customs authorities had the jurisdiction to issue show-cause notices to the foreign exporter for acts occurring prior to the 2018 amendment to the Customs Act, 1962 - HELD - The amendment to Section 1(2) of the Customs Act was made in the year 2018, with effect from 29th March 2018. The said amendment provides that save as otherwise provided in this Act, it applies also to any offence or contravention thereunder committed outside India by any person. This amendment, therefore, would apply with effect from 29th March 2018, and specifically in cases where there is a contravention or any offence which is committed outside India by any person. Therefore, the extraterritorial applicability of the Act has been introduced by way of this amendment only post-2018 and to such limited extent - The Customs Act, 1962 did not have extra-territorial application prior to the 2018 amendment to Section 1(2), which expanded the territorial reach of the Act. The impugned show-cause notices issued by the Customs authorities to the foreign exporter (Petitioner No.1) and its Indian subsidiary (Petitioner No.2) are without jurisdiction and cannot be sustained – Further, the alleged acts of mis-declaration of imported goods by the Indian importers cannot be attributed to the foreign exporter, as the responsibility post importation rests solely with the importer under Sections 17, 46 and 111(m) of the Act. The provisions of Sections 112 and 114AA for imposing penalties are also not attracted, as there is no evidence of any act or omission on the part of the Petitioners making them liable – The show-cause notices issued to the foreign exporter and its Indian subsidiary are quashed. The writ petitions are allowed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

Security-Code
New Code?
New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?