{"id":112512,"date":"2006-03-28T00:00:00","date_gmt":"2006-03-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006"},"modified":"2019-01-20T01:13:27","modified_gmt":"2019-01-19T19:43:27","slug":"m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006","title":{"rendered":"M.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The … on 28 March, 2006"},"content":{"rendered":"
Bombay High Court<\/div>\n
M.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The … on 28 March, 2006<\/div>\n
Equivalent citations: 2006 (3) BomCR 815, 2006 (202) ELT 583 Bom<\/div>\n
Author: R Lodha<\/div>\n
Bench: R Lodha, J Deodhar<\/div>\n<\/p>\n
<\/pre>\n
JUDGMENT<\/p>\n
R.M. Lodha, J.<\/p>\n
Page 1175<\/p>\n
1. Rule. Returnable forthwith. The  advocate on record for the respondents waives  service. By consent, rule is heard finally at this  stage.\n<\/p>\n
2. In the light of the submissions advanced  before us by the senior counsel and the counsel for  the parties, we find that two questions arise for our  consideration :\n<\/p>\n
one) Is M.J. Exports (the petitioner) liable  to pay interest on the delayed payment of  duty under Section 28AA of the Customs  Act, 1962 from 26th August, 1995  (immediately after three months of coming  into force of Section 28AA) or from 14th  November, 2001 (on expiry of three months  from the date of decision of the Supreme  Court dated 14th August, 2001)<\/p>\n
two) Is the interest in the sum of  Rs.4,67,02,251\/-as demanded by the respondent No.4 from M.J. Exports (the  petitioner) vide communication dated 25th  August, 2001 proper<\/p>\n
Re : Question (one) <\/p>\n
3. M.J. Exports Pvt. Ltd. (hereinafter  referred to as ‘M.J. Exports’ or ‘the petitioner’)  imported 53 numbers of Haemodialysis Machines and  accessories and spares under an Open General License  (OGL). They claimed exemption under Exemption  Notification No.208\/81-cus for the import of the said  machines. Admittedly the said machines after the  import were exported by M.J. Exports to the  erstwhile USSR.\n<\/p>\n
4. The Customs Department issued a show  cause notice dated 25th March, 1989 to M.J. Exports  for exporting the machines outside the country  without carrying out any process. On 6th April, 1993  another show-cause notice was issued to them under  Section 124 of the Customs Act, 1962 for clearance of  53 numbers of Haemodialysis Machines and accessories  and spares under an OGL by evading customs duty to  the tune of Rs.2,94,42,867\/- and exporting the same  to USSR without utilising the goods in India.\n<\/p>\n
5. On 28th January, 1994, the Collector of  Customs, Bombay after hearing M.J. Exports in  response to the show-cause notice under Section 124  of the Customs Act, 1962 passed an order that they  were not entitled to Exemption Notification  No.208\/82-cus dated 22nd September, 1981 and that the  duty of customs amounting to Rs.2,94,42,867\/-shall  be recovered from them under proviso to Section 28(1)  of the Customs Act, 1961. The Collector of Customs Page 1176  also imposed penalty of Rs.1,00,00,000\/-on them  under Section 112(a) of the Customs Act, 1961.  Though the Haemodialysers were liable for  confiscation, the Collector of Customs noted that the  said goods having already been exported, those were  not available for confiscation.\n<\/p>\n
6. M.J. Exports felt aggrieved by the order  dated 28th January, 1994 passed by the Collector of  Customs – II, Bombay and filed an appeal before the  Customs, Excise and Gold (Control) Appellate Tribunal  (CEGAT). The two members of the CEGAT differed in  their opinion and the matter was referred to the  third member. Ultimately, in view of the majority  opinion, the appeal filed by M.J. Exports was  allowed on 20th May, 1999 and the order passed by the  Collector of Customs was set aside.\n<\/p>\n
7. This time, the revenue felt aggrieved by  the order of the CEGAT and carried the matter to the  Supreme Court. The Supreme Court vide its order  dated 14th August, 2001 set aside the order of the  CEGAT and restored the order of the Collector of  Customs dated 28th January, 1994 and confirmed the  duty to the tune of Rs.2,94,42,687\/- and penalty of  Rs.1,00,00,000\/-.\n<\/p>\n
8. Going a little backwards to have a full  view of facts, it may be noticed here that in the  appeal preferred by M.J. Exports against the order  of the Collector of Customs dated 28th January, 1994,  the petitioner made an application for dispensation  of pre-deposit. By the order dated 26th October,  1994, CEGAT, passed a conditional order directing  M.J. Exports to deposit a sum of Rs.1,50,00,000\/- within 12 weeks from the date of receipt of the order  and upon compliance, the deposit of balance duty  amount and penalty amount was ordered to be dispensed  with. M.J. Exports challenged the order dated 26th  October, 1994 before the Delhi High Court. By an  ad-interim order dated 25th January, 1995, the  Division Bench of the Delhi High Court ordered that  on depositing an amount of Rs.50,00,000\/- within 12  weeks from the date of receipt of the order of the  CEGAT, the appeal filed by the petitioner shall not be dismissed. M.J. Exports challenged the said  order before the Supreme Court. By its order dated  31st March, 1995, the Supreme Court dismissed the  Special Leave Petition but extended the time for  depositing the sum of Rs.50,00,000\/- upto 30th April,  1995. The petitioner, accordingly, deposited a sum  of Rs.50,00,000\/-with the Customs authorities on  22nd April, 1995. When the matter further came up  before the Delhi High Court after the notice was  served on the Customs department, by its order dated  12th May, 1995, the Delhi High Court disposed of the  writ petition and modified the order of the CEGAT  dated 26th October, 1994 by directing that in  addition to the deposit of Rs.50,00,000\/-, the  petitioner shall also furnish bank guarantee in the  sum of Rs.50,00,000\/-. In other words, the  conditional pre-deposit order passed by the Tribunal  on 26th October, 1994 stood modified by condition of  pre-deposit of Rs.50,00,000\/- and also bank guarantee  in the sum of Rs.50,00,000\/-.\n<\/p>\n
  9. The provision relating to delayed payment  of duty was inserted in the Customs Act, 1962 by way  of Section 28AA vide Act 22 of 1995. Section 28AA  reads thus :\n<\/p>\n
28AA. Interest on delayed payment  of duty. – (1) Subject to the provisions  contained in section 28AB, where a person, chargeable with the duty  determined under sub-section (2) of  section 28, fails to pay such Page 1177 duty within  three months from the date of such  determination, he shall pay, in addition  to the duty, interest at such rate not  below eighteen per cent and not exceeding  thirty-six per cent per annum, as is for  the time being fixed by the Central  Government, by notification in the  Official Gazzette, on such duty from the  date immediately after the expiry of the  said period of three months till the date  of payment of such duty :\n<\/p>\n
Provided that where a person,  chargeable with duty determined under  sub-section (2) of section 28 before the  date on which the Finance Bill, 1995  receives the assent of the President,  fails to pay such duty within three  months from such date, then, such person  shall be liable to pay interest under  this section from the date immediately  after three months from such date, till  the date of payment of such duty.  Explanation 1. – Where the duty  determined to be payable is reduced by  the Commissioner (Appeals), Appellate  Tribunal or, as the case may be, the  court, the date of such determination  shall be the date on which an amount of  duty is first determined to be payable.  Explanation 2. – Where the duty  determined to be payable is increased or  further increased by the Commissioner  (Appeals), Appellate Tribunal or, as the  case may be, the court, the date of such  determination shall be, <\/p>\n
(a) for the amount of duty first  determined to be payable, the  date on which the duty is so  determined;\n<\/p>\n
(b) for the amount of increased  duty, the date of order by  which the increased amount of  duty is first determined to  be payable;\n<\/p>\n
(c) for the amount of further  increase of duty, the date of  order on which the duty is so  further increased.\n<\/p>\n
(2) The provisions of sub-section (1)  shall not apply to cases where the duty  or the interest becomes payable or ought  to be paid on and after the date on which  the Finance Bill, 2001 receives the  assent of the President.\n<\/p>\n
10. The petitioner has set up diverse grounds  challenging the legality of levy of interest under  Section 28AA. However, during the course of hearing  Mr.Vikram Nankani, the learned counsel for the  petitioner confined his argument to one aspect. His  submission is : on the date Section 28AA came into  force (26th May, 1995) and three months from such  date, the liability to pay duty vide the order of the  Collector of Customs stood suspended because of the  pendency of the appeal before CEGAT and the interim  order operating at that time; that CEGAT ultimately  allowed the appeal and, therefore, there was no  liability upon the petitioner to pay the duty until  the order came to be passed by the Supreme Court on  14th August, 2001. The counsel would submit that  there was no failure to pay the duty within three  months from the date Section 28AA came into force  and, in these circumstances, the interest cannot be  levied upon the petitioner under Section 28AA from  26th August, 1995. According to him, if at all it is  leviable, it could only be from the expiry of three months of the order of the Supreme Court passed on  14th August, 2001.\n<\/p>\n
Page 1178<\/p>\n
11. On the other hand, Mr.A.J. Rana, the  senior counsel argued that by the order of the  Supreme Court passed on 14th August, 2001, the order  of the Collector of Customs has been restored and,  thus as on 28th January, 1994 M.J. Exports was  liable to pay the duty of Rs.2,94,42,687\/- and since  they failed to pay the said duty within three months  of coming into force of Section 28AA, they are liable  to pay interest under Section 28AA from the date  immediately after three months from the date of  coming into force of Section 28AA.\n<\/p>\n
12. From the facts that we have narrated  above, it is clear that by the order dated 28th  January, 1994, the Collector of Customs determined  the duty and, accordingly, M.J. Exports became  liable to pay the customs duty to the tune of  Rs.2,94,42,687\/- and penalty of Rs.1,00,00,000\/-. It  is true that the said order was challenged by the  petitioner before CEGAT and at the time of coming  into force of Section 28AA there was an interim order  operating in favour of the petitioner and the  petitioner also succeeded before CEGAT. However, in  appeal that was carried by the revenue to the Supreme Court, the order of CEGAT dated 20th May, 1990 was  set aside and the order of the Collector of Customs  passed on 28th January, 1994 was restored. It would  be, thus, seen that on 26th May, 1995 when Section  28AA came into force, after receiving the assent from  the President, the petitioner was liable to pay the  duty already determined under sub-section 2 of  Section 28. They failed to pay such duty within  three months from 26th May, 1995. In terms of  proviso appended to Section 28AA, the petitioner  became liable to pay interest from the date  immediately after three months from 26th May, 1995.\n<\/p>\n
13. The submission of the counsel for the  petitioner is that the expression ‘fails to pay such  duty’ in Section 28AA indicates positive and  deliberate inaction on the part of the person saddled  with payment of customs duty and in the facts of the  present case as the appeal was pending and the  interim order was operative, non deposit of the duty  determined by the Collector of Customs cannot be  construed to be failure on the part of the petitioner  to pay such duty under Section 28AA. We do not  agree. The expression ‘fails to pay such duty’ in  the context of Section 28AA, in our opinion would  mean unable to pay such duty or choose not to pay the  duty. The reason for not paying the duty may be many and varied. The reason is not material nor the  intention. What is important is the factum of non payment  of duty determined under sub-section 2 of  Section 28 within three months from the date Section  28AA came into force. The fact that the petitioner  did not pay duty (for whatever reason; may be  because interim order of the Delhi High Court dated  26th October, 1994 was operating in petitioner’s  favour) within concessional period would render the  petitioner liable to interest as ultimately the order  of Collector of Customs was restored. The law-makers  while enacting Section 28AA by providing interest on  delayed payment for the first time gave an  opportunity to a person chargeable of duty under  sub-section 2 of Section 28 to discharge their  liability of payment of duty within three months from  the date of coming into force of Section 28AA. The  proviso to Section 28AA is by way of concession to  the defaulter to save payment of interest if the duty  was paid within three months from the date the said  provision came into force. If the defaulter failed  to take advantage of such statutory concession and  sought Page 1179 to wait until outcome of pending litigation  arising out of chargeability of duty, he has to thank  himself.\n<\/p>\n
14. In our considered opinion, it has to be held that the petitioner was chargeable of duty  determination under sub-section 2 of Section 28 on  21st August, 1994 (i.e. before the date on which  Section 28AA came into force) and since they failed  to pay such duty within three months from the date of  coming into force of Section 28AA, they are liable to  pay interest from 26th August, 1995. The demand of  interest from the petitioner on unpaid duty from 26th  August, 1995 cannot be said to be bad-in-law.\n<\/p>\n
Re : Question (two) <\/p>\n
15. By the order dated 25th August, 1994, the  respondent No.4 has demanded a sum of  Rs.4,67,02,251\/- towards interest on unpaid duty from  26th August, 1995. The calculation thereof is shown  in the chart annexed with the communication dated  25th August, 2005. The calculation shows that the  interest is calculated on the duty amount of  Rs.2,94,42,867\/-from 26th August, 1995. Mr.A.J.  Rana, the learned senior counsel for the revenue did  not dispute that under the interim order, the  petitioner had deposited a sum of Rs.50,00,000\/-on  22nd April, 1995 towards the duty. Though, upon  appeal having been allowed by the CEGAT in the year  1999, the said sum of Rs.50,00,000\/- was refunded in  the year 2000, yet the fact remains that atleast for the period from 26th August, 1995 until the refund of  Rs.50,00,000\/-, no interest could be charged on  Rs.50,00,000\/-. We do not intend to go into the  calculation part in detail but suffice it to say that  the calculation of interest by the respondent No.4 is  not proper and it needs to be recalculated. As a  matter of fact, Mr.A.J. Rana, the senior counsel for  the revenue fairly submitted that the department  shall have to give credit of Rs.50,00,000\/- which the  petitioner deposited on 22nd April, 1995 until it was  refunded to the petitioner pursuant to the order of  the CEGAT. He also stated that the interest rate  shall have to be as per the notifications issued by  the Central Government from time-to-time under  Section 28AA.\n<\/p>\n
16. We, accordingly, dispose of the writ  petition by following order :\n<\/p>\n
i) The demand of interest from the  petitioner by the respondent No.4 on  unpaid duty from 26th August, 1995 is  legal and valid.\n<\/p>\n
ii) The calculation of interest as  communicated to the petitioner vide  communication dated 25th August, 2005 is not proper, and, therefore, set aside.\n<\/p>\n
iii) The respondent No.4 is directed to  re-calculate the interest from 26th  August, 1995 by not charging interest on  Rs.50,00,000\/-from 26th August, 1995  until the date of return of the said  amount to the petitioner.\n<\/p>\n
iv) While re-calculating the interest,  the respondent No.4 shall apply the  interest rate as per the notifications  issued by the Central Government under  Section 28AA from time-to-time.  No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"
Bombay High Court M.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The … on 28 March, 2006 Equivalent citations: 2006 (3) BomCR 815, 2006 (202) ELT 583 Bom Author: R Lodha Bench: R Lodha, J Deodhar JUDGMENT R.M. Lodha, J. Page 1175 1. Rule. Returnable forthwith. The advocate on record for the respondents […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[11,8],"tags":[],"class_list":["post-112512","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"\nM.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The ... on 28 March, 2006 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The ... on 28 March, 2006 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2006-03-27T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-01-19T19:43:27+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"13 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"M.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The … on 28 March, 2006\",\"datePublished\":\"2006-03-27T18:30:00+00:00\",\"dateModified\":\"2019-01-19T19:43:27+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006\"},\"wordCount\":2564,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Bombay High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006\",\"name\":\"M.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The ... on 28 March, 2006 - Free Judgements of Supreme Court & High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2006-03-27T18:30:00+00:00\",\"dateModified\":\"2019-01-19T19:43:27+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"M.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The … on 28 March, 2006\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"M.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The ... on 28 March, 2006 - Free Judgements of Supreme Court & High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006","og_locale":"en_US","og_type":"article","og_title":"M.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The ... on 28 March, 2006 - Free Judgements of Supreme Court & High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006","og_site_name":"Free Judgements of Supreme Court & High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2006-03-27T18:30:00+00:00","article_modified_time":"2019-01-19T19:43:27+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"13 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"M.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The … on 28 March, 2006","datePublished":"2006-03-27T18:30:00+00:00","dateModified":"2019-01-19T19:43:27+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006"},"wordCount":2564,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Bombay High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006","url":"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006","name":"M.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The ... on 28 March, 2006 - Free Judgements of Supreme Court & High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2006-03-27T18:30:00+00:00","dateModified":"2019-01-19T19:43:27+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/m-j-exports-pvt-ltd-vs-union-of-india-uoi-through-the-on-28-march-2006#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"M.J. Exports Pvt. Ltd. vs Union Of India (Uoi), Through The … on 28 March, 2006"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/112512","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=112512"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/112512\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=112512"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=112512"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=112512"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}