Bombay High Court
M/S. MARTHA CORPORATION THR AUTH REP. SUDARSHAN MARTHAversusTHE UNION OF INDIA THROUGH SECRETARY, MINISTRY OF FINANCE (DEPT. OF REVENUE) AND ORS
- Decided
- Disposal
- Disposed Off
Holding
The Court ordered the appellate authority to hear the pending appeal within six weeks and disposed of the writ petition.
Summary
M/s. Martha Corporation filed a writ petition seeking the release of five imported refurbished ventilators that had been confiscated under Section 111(d) of the Customs Act, 1962, and the quashing of the confiscation order. The petitioner argued that the ventilators have a useful life of six to eight years and that the appeal filed before the Commissioner of Customs (Appeals) under Section 128(1) had remained pending for over a year and a half. The respondents opposed the relief, but the Court noted that the appeal was already pending and required prompt adjudication. The Court directed the appellate authority to hear and decide the appeal within six weeks of the order. Consequently, the writ petition was disposed, leaving the matter to be resolved by the appellate authority.
Issues considered
- Whether the order of confiscation under Section 111(d) of the Customs Act, 1962, should be quashed.
- Whether the pending appeal under Section 128(1) of the Customs Act, 1962, must be heard expeditiously.
Legislation cited
- Customs Act, 1962 — s. 111(d), 128(1)
Subjects
- customs
- confiscation
- ventilators
- appeal
- expeditious hearing
- Section 111(d)
- Section 128(1)
- writ petition
Judgment
2-WP-2136-2026.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 2136 OF 2026
M/s. Martha Corporation .....Petitioner
Versus
The Union of India, Through Secretary and Ors. .....Respondents
.....
Mr. Virat Agarwal, for the Petitioner.
Ms. Shruti Vyas a/w Mr. Abhishek Mishra, for the Respondent Nos.1
to 3.
..…
CORAM : M. S. KARNIK &
SANDESH D. PATIL, JJ.
DATE : 29th AUGUST 2026
P.C.:-
1. An affidavit-in-reply filed the Respondents is taken on record.
2. Heard learned Counsel for the Petitioner.
3. By the present Petition, the Petitioner seeks direction to
Respondent No.3-The Commissioner of Customs (Import), to release
the five imported refurbished ventilators to the Petitioner and pay all
costs incidental to the release of imported goods. It is further prayed
that the Order of confiscation under Section 111(d) of the Customs
Manisha 1/3
Digitally signed by
MANISHA MANISHA
BALKRISHNA
BALKRISHNA TALEKAR
TALEKAR Date: 2026.08.29
16:31:36 +0530
2-WP-2136-2026.doc
Act, 1962 dated 28th December, 2024 passed by the Respondent No.3
be quashed.
4. It is the submission of learned Counsel for the Petitioner that
the life span of the imported refurbished ventilators is atleast six to
eight years. It is further submitted that as a result of the confiscation,
an Appeal was filed before the Respondent No.2-The Commissioner
of Customs (Appeals) under Section 128(1) of the Customs Act,
1962. However, it is the grievance of the Petitioner that the said
Appeal has not been heard for last one and a half year. It is therefore
prayed that, this Court grant appropriate reliefs since the Order of
confiscation is contrary to the provisions of law as per the grounds
set out in the Petition.
5. We have heard learned Counsel for the Respondent Nos.1 to 3.
6. In the present case, we are satisfied that since the Appeal has
been already filed, the same needs to be heard expeditiously having
regard to the various contentions raised by learned Counsel for the
Petitioner. Accordingly, we request the Appellate Authority to hear
and decide the Appeal of the Petitioner as expeditiously as possible
Manisha 2/3
2-WP-2136-2026.doc
and in any case within a period of six weeks from the date of
communication of this Order.
7. In view of above and keeping all contentions of the parties
open, Writ Petition No.2136 of 2026 stands disposed of.
(SANDESH D. PATIL, J.) (M. S. KARNIK, J.)
Manisha 3/3
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