Patna High Court
Deepak JainversusThe Union of India
- Decided
- Disposal
- DISMISSED
Holding
The Court held that the relief sought pertains to policy decisions within the executive's prerogative and, absent arbitrariness or illegality, cannot be interfered with by the judiciary.
Summary
The petitioner, Deepak Jain, filed a writ petition seeking that the authorities refrain from applying tariff value notifications under Section 14(2) of the Customs Act to Nepalese betel nuts, arguing that Nepal, as a Least Developed Country under SAFTA and the Indo‑Nepal Treaty, should enjoy 0% basic customs duty and exemption from SAD/CVD. He also requested exclusion of Nepal from minimum import price regimes, declaration that inflated tariff values constitute a prohibited para‑tariff, and an independent inquiry into alleged information leakage at border points. The respondents, representing the Union of India and various customs and trade bodies, contended that the matters raised pertained to governmental policy and were within the executive's exclusive domain. The Court held that the relief sought involved policy decisions which the judiciary does not ordinarily interfere with unless arbitrariness, illegality, or violation of law is shown. Finding no such arbitrariness or illegality, the Court dismissed the petition and ordered any pending applications to be disposed of.
Issues considered
- Whether the Court can intervene by directing the government to apply 0% customs duty and SAD exemption to Nepalese betel nuts under SAFTA and the Indo‑Nepal Treaty
- Whether the application of tariff values resulting in inflated IGST constitutes a prohibited para‑tariff under SAFTA
- Whether the Court can order an independent inquiry into alleged information leakage at border points
Legislation cited
- Customs Act — s. 14(2)
Subjects
- customs duty
- tariff valuation
- SAFTA
- Least Developed Country
- policy jurisdiction
- writ jurisdiction
- customs law
Judgment
IN THE HIGH COURT OF JUDICATURE AT PATNA
Civil Writ Jurisdiction Case No.5667 of 2026
======================================================
Deepak Jain S/o Late Bijay Jain, Resident of Neelkamal Apartment, Flat No.-
E/ 4, Block- 2, Pranami Mandir Road, Siliguri (M. Corp.), Jalpaiguri, West
Bengal, PIN- 734001.
... ... Petitioner/s
Versus
1. The Union of India through the Secretary, Ministry of Finance, Government
of India, North Block, New Delhi.
2. The Central Board of Indirect Taxes and Customs (CBIC), through its
Chairman, Department of Revenue, Ministry of Finance, North Block, New
Delhi 110001. New Delhi.
3. The Chief Commissioner of Customs (Preventive), Patna Zone, Central
Revenue Building, Bir Chand Patel Path, Patna - 800001.
4. The Deputy Director, Directorate of Revenue Intelligence (DRI), Regional
Unit, Malaynil, Opp. Goel Institute, Main Road, Buddha Colony, Patna -
800001.
5. The Director General of Foreign Trade (DGFT), Ministry of Commerce and
Industry, Government of India, Vanijya Bhawan, New Delhi.
... ... Respondent/s
======================================================
Appearance :
For the Petitioner/s : Mr. Navendu Kumar, Advocate
For the Respondent/s : Dr. K.N. Singh, A.S.G.
Mr. Anshuman Singh, Sr. SC (Custom)
======================================================
CORAM: HONOURABLE THE ACTING CHIEF JUSTICE
and
HONOURABLE MR. JUSTICE RAJESH KUMAR VERMA
ORAL ORDER
(Per: HONOURABLE THE ACTING CHIEF JUSTICE)
3 13-07-2026 Heard learned counsel for the parties.
2. Following is the relief sought for in the present writ
application:-
“i. For issuance of an appropriate
writ/order/direction/ directing the concerned
authorities to not to bring the Tariff Value
Notifications issued under Section 14(2) of the
Patna High Court CWJC No.5667 of 2026(3) dt.13-07-2026
2/3
Customs Act for the betel nuts (areca nuts) of
Nepalese origin entitled for benefits of 0% Basic
Customs Duty and exemption from Special
Additional Duty (SAD/CVD) in view of the fact that
Nepal is classified as a Least Developed Country
under the South Asian Free Trade Area (SAFTA)
Agreement as well as Revised Indo-Nepal Treaty of
Trade (2009);
ii. For issuance of an appropriate
writ/order/direction directing the concerned
Respondents to exclude South Asian Free Trade
Area (SAFTA) Agreement/ Least Developed Country
(LDC) countries, particularly Nepal, from the
application of Minimum Import Price or to notify
separate, realistic valuation benchmarks;
iii. For issuance of an appropriate
writ/order/direction directing the concerned
Respondents to declare that application of inflated
Tariff Values resulting in enhanced IGST constitutes
a para-tariff prohibited under SAFTA Agreement
and Revised Indo-Nepal Treaty of Trade (2009);
iv. For issuance of an appropriate
writ/order/direction directing an independent
inquiry into “Information Leakage” and
enforcement practices at border points including
Jogbani, Galgalia, and adjoining corridors;
v. To pass any other order(s) as this
Hon’ble Court may deem fit and proper.”
3. Considering the nature of relief sought by the
petitioner, learned A.S.G. submits that the issue raised in the
present writ application pertains to matters of governmental
policy and falls within the exclusive domain of the executive.
Patna High Court CWJC No.5667 of 2026(3) dt.13-07-2026
3/3
4. Having considered the submissions advanced on
behalf of the parties and upon perusal of the materials available
on record, this Court is of the considered view that the relief
sought by the petitioner pertains to a policy decision which lies
within the prerogative of the Government of India. It is well
settled that the Court, while exercising writ jurisdiction, does
not ordinarily interfere with policy decisions of the authorities
unless the same are shown to be arbitrary, illegal or in violation
of statutory or constitutional provision.
5. In the present case, no such arbitrariness or
illegality has been demonstrated to warrant interference by this
Court.
6. Accordingly, we find no merit in the present
application and the same stands dismissed.
7. Pending application(s), if any, shall also stand
disposed of.
(Sudhir Singh, ACJ)
(Rajesh Kumar Verma, J)
Sachin/-
U
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