Safiya Malik

The High Court of Delhi, Division Bench of Justice Prathiba M. Singh and Justice Shail Jain directed all Customs Authorities, including those at major ports and the CBIC, to strictly enforce the Directorate General of Foreign Trade’s notifications fixing the Minimum Import Price (MIP) of Soda Ash at Rs. 20,108 per metric ton. Emphasizing adherence to the import policy “in letter and spirit,” the Court cautioned that any Customs Commissionerate found permitting imports below the notified price would face stringent action under law. The order came on a petition filed by an association representing alkali manufacturers seeking enforcement of the DGFT’s MIP notifications.

The petition was filed by the Alkali Manufacturers Association of India under Article 226 of the Constitution of India seeking directions to ensure enforcement of Notification No. 46/2024-25 dated 30 December 2024, and its extension Notification No. 23/2025-26 dated 30 June 2025, issued by the Directorate General of Foreign Trade (DGFT). The notifications fixed a Minimum Import Price (MIP) of Rs. 20,108 per metric ton for Soda Ash (Disodium Carbonate) to protect domestic industry interests. The petitioner, an association of 30 members representing Indian Alkali and Chloro-Vinyl industries, contended that the Customs Department had allowed imports of Soda Ash below the MIP, adversely affecting local manufacturers. The petitioner alleged ineffective enforcement of the DGFT’s directions despite their validity and continuation until 31 December 2025.

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In response, the Customs Departments of Delhi and Kandala, along with the DGFT, submitted affidavits affirming compliance with the DGFT notifications. They stated that imports below MIP were only permitted in cases where bills of entry or bills of lading were dated prior to the issuance of Notification No. 46/2024-25. The DGFT also placed on record an Office Memorandum dated 25 July 2025, addressed to the Central Board of Indirect Taxes and Customs (CBIC) and other Customs Authorities, directing strict adherence to the import policy and ensuring that imports below MIP occur only under lawful exemptions. Clause 1.05(b) of the “Legal Framework and Trade Facilitation” was referred to by the Customs Department to clarify that import conditions depend on the date of bill of lading and shipping documents.

The Court observed that the DGFT’s Notification No. 46/2024-25, which fixed the MIP of Soda Ash at Rs. 20,108 per metric ton, “is being strictly implemented in respect of all imports which have bills of entry/ bills of lading post the issuance of the Notification.” It recorded that exceptions cited by the petitioner pertained to imports where “the bills of entry/bills of lading were prior and the import took place after the issuance of Notification No.46/2024-25.”

Referring to the Office Memorandum dated 25 July 2025, the Court noted the DGFT’s communication to the CBIC, which stated that “appropriate instructions be issued for effective enforcement of MIP on imports of Soda Ash so that the intended relief is available to industry.” The memorandum further stated: “The CBIC is requested to kindly issue necessary instruction to their field formations to keep the above provisions/conditions in mind while examining and clearing the said goods, to implement the prevailing import policy in its true letter and spirit.”

The Court recorded the submission of counsel for Customs that, as per Clause 1.05(b) of the “Legal Framework and Trade Facilitation,” “conditions for import and exports are based on the date of import and export, which is governed by the date of bill of lading and the shipping bill.”

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Concluding its examination of the record, the Bench observed that “the authorities are fully implementing the Notification No.46/2024-25 dated 30th December 2024. There appears to be no intention to permit violation of the same.”

The Court directed: “In this view of the matter, the present writ petition is disposed of, while giving clear directions to all the Customs Authorities, including Customs Authorities at Mundra Port, Kandala, Gujarat, Chennai and the CBIC, Delhi, etc. to ensure that the Notification No. 46 of 2024-25 along with Notification No.23 of 2025-26 shall be implemented strictly in letter and spirit. If any Commissionerate of Customs, are found permitting imports in violation thereof, would be liable for stringent action in accordance with law.”

“With aforesaid, the petition stands disposed of alongwith pending application.”

Advocates Representing the Parties

For the Petitioners: Ms. Niyati Kohli, Mr. Rishabh Parikh, and Mr. Pratham Vir Agarwal, Advocates.
For the Respondents: Ms. Shiva Lakshmi, Mr. Vivek Nagar, Mr. Madhav Bajaj, and Ms. Esha Kumar, Advocates for UOI/DGFT; Mr. Harpreet Singh, SSC with Ms. Suhani Mathur and Ms. Sanidhya Sharma, Advocates for Customs, Delhi, along with Mr. Daljit Singh, A.C., and Mr. Anand Tripathi, SIO; Ms. Anushree Narain, SSC with Mr. Naman Choula, Advocate for Customs, Kandala, along with Mr. M.R. Bhatt, Assistant Commissioner.

Case Title: Alkali Manufacturers Association of India v. Union of India and Others
Neutral Citation: 2025: DHC: 9055 - DB
Case Number: W.P.(C) 11521/2025 & CM APPL. 47161/2025
Bench: Justice Prathiba M. Singh and Justice Shail Jain