Bombay HC Orders Provisional Release Of British Royalty Antiques Sezied By Airport Customs In September 2022

Mumbai: In the last year’s case of antiques used by British royalty brought into India allegedly as regular silverware to evade duty, the Bombay High Court has allowed provisional release of the items. The silverware was imported in December 2021 and seized by the Mumbai Customs Airport Special Cargo Commissionerate in September 2022 with a show cause notice issued to the importer firm M/s Galupia after a panel confirmed that the items were over 100 years old.

The provisional release was ordered by the court on August 29 on execution of a bond while hearing a plea by M/s Galupia. The court also granted “one more opportunity” to the respondents – Union of India and the Commissioner of Customs Airport Special Cargo – to file their replies by September 5. The seizure and the notice was reported by the FPJ on November 15 last year.

However, the bench directed provisional release of the goods observing: “Since the prayer is only for provisional release on execution of bond, we are of the prima facie opinion that in the facts and circumstances of the case, the provisional release ought to be granted.”

Details On Plea By M/s Galupia

The Galupia plea contended that it imported a consignment of silverware/ utensils from the UK and declared the value of Rs1,01,23,813 and classified the goods under the customs heading “silverware”. The consignment was seized and a show cause notice was issued proposing that the goods are not silverware/utensils but silver antiques and the value of the goods was Rs2,04,80,936. In addition, it was proposed that the two previously cleared goods be revalued on a prorata basis and hold the same liable to confiscation, besides imposition of penalties.

However, on December 16, 2022, the adjudicating authority accepted that the goods were rightly classified by the firm and that the value declared was fair. Dropping the proposal for confiscation and imposition of penalty, it directed the release of goods.

The Customs then filed an appeal before the jurisdictional Commissioner of Customs (appeals) in March this year. M/s Galupia approached the HC in May. Advocate Siddharth Chandrashekhar, appearing for the respondents, argued that this was not the first time that their goods were confiscated for wrong classification.