Customs Act, 1962 – Sections 11, 46, 53, 54, 110, 111(d), 118 and Foreign Trade (Development & Regulation) Act, 1992 – Section 2(3), 3(2) and (3) – The writ petition challenges a summons and seizure memorandum issued by the Directorate of Revenue Intelligence (DRI) concerning a consignment of unshelled watermelon seeds in transit to Nepal via India.
The petitioner, a company registered in Nepal, imported the seeds from UAE, declaring them for transit through Kolkata port to Nepal. The DRI detained the goods at Chennai port based on intelligence suggesting they originated from Pakistan, which is prohibited under the Foreign Trade Policy 2023 as amended by Notification No.06/2025-26 dated 02.5.2025 and Customs Act, 1962.
The petitioner argued that the goods were not imported into India but were merely in transit, and presented documents indicating Nigeria as the country of origin.