Shri Jayprokash Agarwala v. Principal Commissioner of Customs (Preventive), Delhi and Ors.
Case brief
What is this about?
Customs smuggling from Nepal; seizure and Panchnama; show-cause notice under Section 124 Customs Act 1962; statement under Section 108 admitting smuggling; provisional release order; reduction of bank guarantee amount refused; interim indulgence declined; precedents considered but not followed - M/s Nakoda Trade Point (Madras High Court, 16.03.2026) and M and V Marketing and Sales Pvt. Ltd. v. Intelligence Officer DRI (Delhi HC Division Bench, 07.08.2025); goods in bags bearing foreign origin marks; prima facie impression of smuggling; writ petitions dismissed with pending applications; time-bound conclusion of SCN proceedings within ten weeks; hearing date 20.05.2026 cancelled; Jayprokash Agarwala; M/s M.K. Commodities; Principal Commissioner of Customs (Preventive), Delhi.
What did the court decide?
The Court declined to show indulgence or exercise discretion in favour of the petitioners on the basis of the Madras High Court judgment in M/s Nakoda Trade Point and the Division Bench order of this Court in M and V Marketing, having particular regard to the circumstances inferred from the show-cause notice, Panchnama and the petitioners' Section 108 statements, wherein smuggling of the seized goods from Nepal was admitted.