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

PENDING

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

Indirect Taxation : Customs Act, Customs Tariff Act, Export, Import and Anti-Dumping duty Section III-B

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

27-Apr-2026

FRESH

Orders

View Full Judgment
casestatus.in Summary

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.

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