Prime Home Collection (Opc) Pvt. Ltd. vs Union of India Thr. the Secretary Ministry of Finance Department of Revenue and Ors. — Bombay HC (2025) — LawSathi Research

Prime Home Collection (Opc) Pvt. Ltd. vs Union of India Thr. the Secretary Ministry of Finance Department of Revenue and Ors. — Bombay HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

Petition disposed of without any costs order; the concerned Respondent directed to process the Petitioner's eligible duty drawback claims within four weeks from the order, in accordance with law and on their own merits, after the Court accepted the Respondent's statement that the alert instructions against the Petitioner's IEC had been revoked.

Issue for consideration

Whether the 'Insertion of Alert' placed by the Respondents in the ICEGATE system against the Petitioner's Importer Exporter Code (IEC) — by reason of which the Petitioner's requests for processing eligible duty drawback claims were not being considered — was sustainable. +1 more

Court's answer

On the Respondent's counsel stating that the alert instructions had been revoked and no alert remained against the Petitioner's IEC, the Court accepted the statement and held that the Petitioner's main relief in the petition stood worked out.

Ratio / Principle

Since the Petitioner's eligible duty drawback claims were not being processed on account of the alert instructions, the same would now have to be processed post the revocation of the alert instructions.

Key takeaways

The Court directed the concerned Respondent to process the Petitioner's eligible duty drawback claims within four weeks from the date of the order, in accordance with law and on their own merits.ratio¶6
With the above directions, the Court recorded that the Petitioner's second grievance also stood worked out (the substance of the second grievance is not separately identified in the judgment).ratio¶7

Detailed headnote1 paragraphs

Bombay High Court (M. S. Sonak & Jitendra Jain, JJ.; order dated 8 July 2025) disposed of Writ Petition No.14230 of 2024 filed by Prime Home Collection (OPC) Pvt Ltd against Union of India & Ors., which had challenged the 'Insertion of Alert' by the Respondents in the ICEGATE system against the Petitioner's Importer Exporter Code (IEC), owing to which requests for processing the Petitioner's eligible duty drawback claims were not being considered. During hearing, the Respondent's counsel stated that the alert instructions had been revoked and no alert subsisted against the Petitioner's IEC; the Court accepted this statement, held the Petitioner's main relief worked out, and directed the concerned Respondent to process the eligible duty drawback claims within four weeks, in accordance with law and on their own merits. The Petition was disposed of without any costs order, with all concerned directed to act on an authenticated copy of the order.

2025:BHC-AS:27810-DB

Sayyed 11-WP.14230.2024.docx

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

CIVIL APPELLATE JURISDICTION

WRIT PETITION NO.14230 OF 2024

Prime Home Collection (OPC) Pvt Ltd. ...Petitioner Versus

Union of India & Ors. ...Respondents

Dr. Sujay Kantawala a/w Mr. Anupam Dighe, Ms. Chandni Tanna & Ms. Renita Alex i/b. India Law Alliance for the Petitioner. Mr. Jitendra B. Mishra a/w Mr. Ashutosh Mishra & Mr. Rupesh Dubey for Respondent Nos.1 & 4.

Ms. Neeta Masorkar & Mr. Abhishek R. Mishra for Respondent Nos.2 & 3.

CORAM : M. S. Sonak & Jitendra Jain, JJ. DATED : 8 July 2025

PC.:-

Heard learned counsel for the parties.

The Petitioner had challenged the “Insertion of Alert” by the Respondents in the ICEGATE system with respect to the Petitioner’s Importer Exporter Code (IEC). Based on such instructions, the Petitioner’s request for processing eligible duty drawback claims was not being considered.

Mr. Mishra, learned counsel for the Respondent now states that the instructions for alert have been revoked and accordingly, there is no longer any alert as against the Petitioner’s IEC.

Accepting the above statement, the Petitioner’s main relief in this petition stands worked out.

Since the Petitioner’s eligible duty drawback claims were not being processed on account of the instructions of alert, the same will now have to be processed post the revocation of the alert instructions.

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Sayyed 11-WP.14230.2024.docx

Accordingly, we direct the concerned Respondent to process the Petitioner’s eligible duty drawback claims within four weeks from today, in accordance with law and on their own merits.

With the above, even the Petitioner’s second grievance also stands worked out.

This Petition is disposed of in the above terms without any costs order. All concerned must act on an authenticated copy of this order.

(Jitendra Jain, J.)

Signed by: Sayyed Saeed Ali Designation: PA To Honourable Judge Date: 09/07/2025 17:33:46

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