B M Mumtaz Ali vs. Union Of INDIA
Original PDF →WP/23947/2023HC KarnatakaGSTCNR KAHC01056259202302 July 2026Bench: M.G.S. KAMAL2 pages
For Petitioner: SRI. SHAHBAAZ HUSAIN., ADVOCATEFor Respondent: SRI. TIMMANNA BHAT., ADVOCATE FOR R1; SRI. JAYAKAR SHETTY., ADVOCATE FOR R2 & R3; SRI. AMIT DESHPANDE., ADVOCATE FOR R4
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Cause title — parties, addresses and appearances
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HC-KAR
NC: 2026:KHC:32867
WP No. 23947 of 2023
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 2ND DAY OF JULY, 2026
BEFORE
THE HON'BLE MR. JUSTICE M.G.S. KAMAL
WRIT PETITION NO. 23947 OF 2023 (GM-RES)
BETWEEN:
B M MUMTAZ ALI
AGED ABOUT 47 YEARS,
S/O LATE HAJI B M AHMED BAWA SHOWKATH MANZIL,
BLOCK NO.8,
CHOKKABETTU SURATHKAL,
MANGALURU.
…PETITIONER
(BY SRI. SHAHBAAZ HUSAIN.,ADVOCATE)
AND:
1.
UNION OF INDIA
THROUGH MINISTRY OF FINANCE,
GOVERNMENT OF INDIA,
NORTH BLOCK, CABINET,
SECRETARIAT RAISINA HILL,
NEW DELHI-110001
REPRESENTED BY ITS SECRETARY.
2.
DIRECTORATE OF ENFORCEMENT
BENGALURU ZONAL OFFICE,
3RD FLOOR, B BLOCK,
BMTC SHNTINAGR,
K H ROAD, SHANTHINAGAR,
BENGLAURU-560 027.
3.
ASSISTANT DIRECTOR
M.R. CHANDRA SHEKHAR,
DIRECTORATE OF ENFORCEMENT,
MANGALORE-575 008.
4.
COMMISSIONER OF CUSTOMS
COMPETENT AUTHORITY U/S 37-A (3),
Digitally signed
by SUMA B N
Location:
HIGH COURT
OF
KARNATAKA
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HC-KAR
NC: 2026:KHC:32867
WP No. 23947 of 2023
OF FEMA 1999, 3RD FLOOR,
NEW CUSTOM HOUSE,
GST ROD, MEENAMBAKKAM,
CHENNAI-600 016.
…RESPONDENTS
(BY SRI. TIMMANNA BHAT.,ADVOCATE FOR R1;
SRI. JAYAKAR SHETTY., ADVOCATE FOR R2 & R3;
SRI. AMIT DESHPANDE., ADVOCATE FOR R4)
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227
OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE
IMPUGNED SHOW NOTICE ISSUED BY THE R -2 BEARING NO. F NO.
T-4/BGZO/06/2023/1855 DATED 11.09.2023 VIDE ANNX-A AS IT IS
ARBITRARY AND ILLEGAL.
WAS MADE THEREIN AS UNDER:
CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL
ORAL ORDER
Learned counsel for the petitioner submits that sole petitioner is stated to have been passed away, therefore, no cause of action survives. Hence, he seeks for dismissal of the petition.
2.
Submission is taken on record.
3.
Petition is dismissed as abated. (M.G.S. KAMAL) JUDGE
RL List No.: 1 Sl No.: 15
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