Writ Petition No. 7724 of 2024 · The High Court
Case Details
- 1 - NC: 2025:KHC:16210 WP No. 7724 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 21ST DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 7724 OF 2024 (T-RES) BETWEEN: M/S. SRI BANASHANKR TRADERS, NO 3, 1ST MAIN, 1ST CROSS, SUGGATTA ROAD HUNSAMARANAHALLI, NEW INTERNATIONAL AIRPORT ROAD, BENGALURU - 562 157. (REPRESENTED BY SHRI K. S. NAGARAJU, PROPRIETOR AGED ABOUT 46 YEARS, S/O SHRI SIDDALINGE GOWDA) [ IT IS PROPRIETARY CONCERN] (BY SRI. DAKSHINA MURTHY R., ADVOCATE SRI. K.S. NAVEEN KUMAR, ADVOCATE) …PETITIONER Digitally signed by AASEEFA PARVEEN Location: HIGH COURT OF KARNATAKA AND: THE ADDITIONAL COMMISSIONER OF CUSTOMS BANGALORE CITY CUSTOMS COMMISSIONERATE, INLAND CONTAINER DEPOT WHITE FIELD, BANGALORE - 560 066. …RESPONDENT
Legal Reasoning
(BY SRI. UNNIKRISHNAN M., ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASHING THE ORDER - IN - ORIGINAL NO. 82/24 DTD 11.01.24 IN ANNEXURE-N PASSED BY THE RESPONDENT AS ILLEGAL AND ARBITRARY AND DIRECTING THE RESPONDENT TO RELEASE THE GOODS ON PAYMENT OF REDEMPTION FINE (10 PERCENT OF ENHANCED VALUE) AND PENALTY (5 PERCENT OF ENHANCE VALUE) PERTAINING TO BILL OF ENTRY NO. 8559674 DATED - 2 - NC: 2025:KHC:16210 WP No. 7724 of 2024 22.10.2018 (216 UNITS) IN ANNEXURE-B FILED BY THE PETITIONER. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition the petitioner seeks for following reliefs: a) Issue a WRIT of CERTIORARI or such other Writ, Order or direction as this Hon'ble Court may deem fit, by quashing the Order-in-Original No.82/2024 dated 11.01.2024 in Annexure-n passed by the Respondent as illegal and arbitrary; b) Issue a WRIT of MANDAMUS directing the Respondent to release the goods on payment of Redemption Fine (10% of Enhanced Value) and Penalty (5% of Enhance Value) pertaining to Bill of Entry No.8559674 dated 22.10.2018 (216 units) in Annexure "B" filed by the Petitioner; c) Pass such further or other Orders as this Hon'ble Court may deem fit and proper in the facts and circumstances of the case and thus render justice. 2. Heard learned counsel for the petitioner and learned counsel for the respondent and perused the material on record. - 3 - NC: 2025:KHC:16210 WP No. 7724 of 2024 3. A perusal of the material on record will indicate that pursuant to various intimations, notices etc., including the show cause notice bearing No.365/2023 dated 18.10.2023 issued by the respondent, the petitioner submitted a detailed reply along with all relevant documents as well as a letter dated 28.12.2023. It is the grievance of the petitioner that without considering the said replies, documents etc., submitted by the petitioner, the respondent has proceeded to pass the impugned order in original at Annexure-N dated 11.01.2024 which deserves to be set aside. 4. It is also submitted that in the petitioner's own case in relation to the identical goods, following orders have been passed by the STAT, appellate authority and the respondent-original authority as hereunder: Sl.No. Particulars 1. 2. 3. /20376/2024-CU Final Order No.FO/C/A/20375 /DB dated 03.05.2024 passed by CESTAT Bangalore in Petitioner's own case Miscellaneous Order Nos./20114-20115/2024 dated 11.06.2024 passed by CESTAT, Bangalore rectifying a typographical error in the final order. Order in Appeal No.599/2024 dated 30.09.2024 passed by the Commissioner of Customs (Appeals) in Petitioner's own case w.r.t import of identical goods. - 4 - NC: 2025:KHC:16210 WP No. 7724 of 2024 4. passed Order-in-Original Sl.No.85/2025 (Denovo) dated 28.01.2025 Additional Commissioner of Customs, Bangalore pursuant to Order-in-Appeal imposing Redemption fine of 10% of the enhanced value and imposed penalty of 5% of the enhanced value. dated 30.09.2024 the by 5. It is therefore, submitted that the present impugned order may be set aside and the matter remitted back to the respondent for reconsideration a fresh bearing in mind the aforesaid orders and in accordance with law. 6. Per contra learned counsel for the respondent would reiterate the various contentions urged in the statement of objections and submitted there is no merits in the petition and the same is liable to be dismissed. He however clearly does not dispute that in the petitioner's own case, the aforesaid orders were passed by the STAT, appellate authority as well as the original authority which have not been considered by the respondent in the instant case. 7. Though several contentions have been urged by both sides with the quote of their respective claims, it is a matter of undisputed fact and a matter of record that under identical circumstances, in the petitioner's own case, the aforesaid orders - 5 - NC: 2025:KHC:16210 WP No. 7724 of 2024 were passed by the STAT, appellate authority and respondent herein in the petitioner's own case with respect to import of identical goods. Under these circumstances, in order to enable the respondent to reconsider the matter a fresh and pass appropriate orders bearing in mind the aforesaid orders passed by STAT, appellate authority and the respondent original authority, without expressing any opinion on the merits/demerits of the rival contentions, I deem it just and appropriate to set aside the impugned order in original No.82/2024 dated 11.01.2024 at Annexure-N and remit the matter back to the respondent for reconsideration a fresh in accordance with law within a stipulated time frame. 8.
Decision
In the result the following: (i) (ii) ORDER The petition is allowed. The impugned order at Annexure-N dated 11.01.2024 is hereby set aside. (iii) The matter is remitted back to the respondent for reconsideration a fresh in accordance with law bearing in mind the following orders: - 6 - NC: 2025:KHC:16210 WP No. 7724 of 2024 Sl.No. 1. Particulars Final Order No.FO/C/A/20375 /20376/2024- CU /DB dated 03.05.2024 passed by CESTAT Bangalore in Petitioner's own case 2. Miscellaneous Nos./20114- Order 20115/2024 dated 11.06.2024 passed by a CESTAT, typographical error in the final order. Bangalore rectifying 3. 4. Order in Appeal No.599/2024 dated 30.09.2024 passed by the Commissioner of Customs (Appeals) in Petitioner's own case w.r.t import of identical goods. (Denovo) Order-in-Original Sl.No.85/2025 dated 28.01.2025 passed by the Additional Commissioner of Customs, Bangalore dated pursuant 30.09.2024 imposing Redemption fine of 10% of the enhanced value and imposed penalty of 5% of the enhanced value. Order-in-Appeal to (iv) The petitioner shall appear before the respondent on 05.05.2025 without awaiting further notice from the respondent. (v) Liberty is reserved in favour of the petitioner to file additional pleadings, documents etc., which shall be considered by respondent, who shall provide sufficient and reasonable opportunity to the petitioner and proceed further in accordance with law. (vi) The respondent shall conclude the proceedings within a period of 4(four) weeks from 05.05.2025. - 7 - NC: 2025:KHC:16210 WP No. 7724 of 2024 (vii) It is further made clear that in the event petitioner does not appear before the respondent on 05.05.2025, the present order shall stand automatically recalled/cancelled and the present petition shall stand revived/restored without further orders and without reference to the Bench. Sd/- (S.R.KRISHNA KUMAR) JUDGE NS CT:TSM List No.: 1 Sl No.: 18