ACADIAN SEAPLANTS INDIA PVT LTDversusUNION OF INDIA THR THE SECRETARY AND ORS

                                                                             47-wp 13049-25.doc
ARJUN
MACHHINDRA                     IN THE HIGH COURT OF JUDICATURE AT BOMBAY
KADAM
                                       CIVIL APPELLATE JURISDICTION
Digitally signed by
ARJUN
MACHHINDRA                              WRIT PETITION NO. 13049 OF 2025
KADAM
Date: 2026.09.08
16:34:05 +0530
                      Acadian Seaplants India Pvt. Ltd.                      … Petitioner
                              Versus
                      Union of India & Ors.                                  ... Respondents

                                            __________________________

                      Mr. Prakash Shah, Senior Advocate a/w. Mr. Vinay Ansurkar, Mrs.
                      Raika Chaudhari, Mr. Yash Dethe i/b Mr. Kartik Vig for the Petitioner.
                      Adv. M. P. Sharma a/w. Ms. Kavita Shukla for Respondent Nos.1 & 2.
                                         __________________________

                                                     CORAM      : M. S. KARNIK AND
                                                                  SANDESH D. PATIL, JJ.
                                                     DATED      : 7th SEPTEMBER, 2026.

                      P.C. :

                      1.            Heard Mr. Shah, learned Senior Advocate for the

                      petitioner.

                      2.            The challenge in this petition is to the Order-in-Original

                      dated 27th March, 2025 passed by the Commissioner of the

                      Commissioner of Customs.           Learned Senior Advocate for the

                      petitioner submitted that the basis for passing of the adjudication

                      order regarding classification dispute is the Analytics Report dated

                      15th September, 2022 issued by the Additional Director General,



                       Amk                                                             1/4
                                                        47-wp 13049-25.doc

Mumbai on the issue “Mis-classification of “Seaweeds” under CTIs

31010010 & 31010099 instead of correct classification under CTIs

12122110 or 12122910 to evade higher BCD”, data pertaining to

imports made”.

3.          Learned counsel for the respondents submitted in fact

there is no breach of the principles of natural justice as all materials

were furnished to the petitioner and all adequate knowledge of the

case which the petitioner had to meet. Reference is made to para A.1

of the Affidavit-in-Reply which reads thus:-

            “Para A.1- As far as the contention of the Petitioner
            regarding the non-furnishing of the Analytics Report
            No. 24/022-23 dated 15.09.2022 is concerned, it is
            submitted that the Show Cause Notice dated
            30.03.2023 was issued based on detailed intelligence
            and data analysis compiled by the DGARM-NCTC,
            Mumbai. The parameters, entries, and the core
            findings of the report were sufficiently extracted and
            discussed within the body of the SCN giving the
            Petitioner a comprehensive opportunity to meet the
            allegations. The Respondent No. 2 has adhered
            strictly to the Principles of Natural Justice, providing
            regular   personal   hearings      and   evaluating   all
            documentary evidences presented. Thus, there is no


 Amk                                                              2/4
                                                      47-wp 13049-25.doc

           violation of natural justice, and the order is perfectly
           valid.”


4.         There is no dispute that the Analytics Report dated 15 th

September, 2022 on the basis of which the impugned order was

passed was not furnished to the petitioner. It has only stated by the

adjudicating authority that the parameters, entries, and the core

findings of the report were sufficiently extracted and discussed

within the body of the show cause notice giving the Petitioner a

comprehensive opportunity to meet the allegations. This according

to us does not meet the requirements of following the principles of

natural justice as it is the Analytics Report dated 15 th September,

2022 which is relied upon should have been furnished to the

petitioner considering that the dispute was regarding classification of

BCD under the CTIs mentioned hereinabove.

5.         The impugned order is therefore set aside. The matter is

remitted back to the adjudicating authority for a fresh consideration

and for passing the fresh adjudication order on its own merits and in

accordance with law. Copy of the Analytics Report and documents

relied upon in the show cause notice be furnished to the petitioner.

6.         The petitioner shall appear before the adjudicating

 Amk                                                             3/4
                                                     47-wp 13049-25.doc

authority on 22nd September, 2026 at 11.00 a.m. when the

adjudicating authority may proceed with the hearing as per his

convenience preferably within a period of eight weeks from that

date.

7.           The writ petition is disposed of.



     (SANDESH D. PATIL, J.)                      (M. S. KARNIK, J.)




 Amk                                                           4/4