M/S M.K. Commodities v. Principal Commissioner of Customs (Preventive), Delhi and Ors.
Customs – provisional release
Case brief
What is this about?
Customs seizure; provisional release; reduction of bank guarantee refused; show-cause notice under Section 124 Customs Act 1962 with reply filed; Section 108 statements admitting smuggling of seized goods from Nepal; Panchnama; goods stored in bags bearing marks of foreign origin; Madras High Court M/s Nakoda Trade Point (W.P.(C) 2347/2026, 16.03.2026) and Delhi High Court Division Bench M and V Marketing and Sales Private Limited (order dated 07.08.2025) distinguished; petitions dismissed; show-cause notice proceedings to conclude within ten weeks; hearing of 20.05.2026 cancelled; Principal Commissioner of Customs (Preventive), Delhi; High Court of Delhi; W.P.(C) 2489/2026 and W.P.(C) 2524/2026; decided 20.04.2026.
What did the court decide?
The reading of the show-cause notice together with the petitioners' categorical statements under Section 108 of the Act gave the Court a prima facie impression that the goods were smuggled by the petitioners.