UNION OF INDIA vs M/S ARIHANT AGRO DISTILLATION AND LIQUID TERMINALS LIMITED — SLP(C) No. 15647/2026
Case under Indirect Taxation : Customs Act, Customs Tariff Act, Export, Import and Anti-dumping Duty Section III-B. Status: PENDING.
CNR: SCIN010177222026
Filing Date
23-Mar-2026
Registration No
SLP(C) No. 15647/2026
Diary Number
17722/2026
Order Date
27-Apr-2026
Document Type
ROP - of Main Case
Data as of 19-Jun-2026
Acts & Sections
Petitioner(s)
UNION OF INDIA
Adv. GURMEET SINGH MAKKER
Respondent(s)
M/S ARIHANT AGRO DISTILLATION AND LIQUID TERMINALS LIMITED
Hearing History
Judge: HON'BLE MR. JUSTICE ARAVIND KUMAR and HON'BLE MR. JUSTICE PRASANNA B. VARALE
FRESH
| Date | Purpose |
|---|---|
| 27-Apr-2026 | FRESH |
Orders
Case Summary: SLP(C) No. 015647/2026 The Supreme Court heard the Union of India's Special Leave Petition challenging a Gujarat High Court decision concerning sample-taking procedures under Section 144 of the Customs Act, 1962. The core issue involves interpreting the phrase "in the presence of the owner" in sampling protocols. The case arose from the seizure of 10,200.4 metric tons of Distillate Fuel Oil imported by Arihant Agro, where one sample tested favorable but another revealed High Flash High Speed Diesel (HFHSD), leading to seizure. The Court condoned the delay in filing and issued notice to the respondent, returnable within four weeks, to determine if "owner's presence" requires expansive interpretation for revenue protection. This case analysis is maintained by casestatus.in based on publicly available court records.
Browse Related Cases
Explore other courts