M/S V V Associates vs. The Commissioner Of Customs
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Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
Cause title — parties, addresses and appearances
CAV ORDER In W.P.No.33844/2024, petitioner seeks for the following reliefs:-
“ (a) Issue a Writ of Certiorari or any other writ, order or direction and set aside the action of the Respondent in Seizing the goods imported vide Bill of Entry No.5040352 dated: 13.08.2024 and 5164270 dated: 21.08.2024 at Annexure-D, dt: 06.12.2024 bearing in F.No. CUS/SIIB/MISC/701/2024-SIIB-ICD-Whitefiled –Bengaluru.
(b) Issue a Writ of certiorari or any other writ, order or direction and set aside the action of the Respondent in detaining the goods imported vide Bill of Entry No.58677184 dated: 29.09.2024. (c) Issue a Writ of Mandamus or any other appropriate Writ order or direction for-re-testing detained samples again in the Central Revenues Control Laboratory (CRCL) to determine whether imported goods are roasted Arecanut or not and to provide copy of test reports to the petitioner.
(d) Issue a Writ of Mandamus or any other appropriate writ order or direction Respondent to issue certificate of waiver off demurrage, detention and ground rent charges.
(e) Pass such other order or direction as deemed fit and proper by this Hon’ble Court in the facts and circumstances of the case.” HC-KAR NC: 2026:KHC:15737 In W.P. No.18319/2025, petitioner seeks for the following reliefs:-
“ (a) Issue a Writ of Certiorari or any other writ, order or direction and set aside the communication dated: 23.05.2025 (Annexure-“A”) in File No. CUS/SIIB/336-2024— SIIB-ICD-Bengaluru issued by Respondent No.2. (b) Issue a Writ of Mandamus or any other appropriate Writ order or direction, directing release of the imported cargo in accordance with the Interim Orders of this Hon’ble Court dated: 29.04.2025 (Annexure-“D”) in WP No. 33823/2024 cw WP No. 33844/2024 and WP No. 33855/2024
(C) Pass such other order or direction as deemed fit and proper by this Hon’ble Court in the facts and circumstances of the case.”
In W.P.No.23945/2025, petitioner seeks for the following reliefs:
“ (a) Issue a Writ of Certiorari or any other writ, order or direction set aside the SHOW CAUSE NOTICE NO. 675/2024- CUSTOMS-SIIB issued by the respondent in F.No.CUS/SIIB/MISC/701/2024-SIIB-ICD Whitefield- Bengaluru dated: 17.12.2024 (Annexure-“B”) as having become infructuous.
(b) Issue a Writ or Mandamus or any other appropriate Writ order or direction, directing the Respondent to forebear from acting or hearing the SHOW CAUSE HC-KAR NC: 2026:KHC:15737 NOTICE No.675/2024-CUSTOMS-SIIB issued by the respondent in F.No.CUS/SIIB/MISC/701/2024-SIIB-ICD- Whitefield Bengaluru dated: 17.12.2024 (Annexure-“B”)
(c) Pass such other order direction as deemed fit and proper by this Hon’ble Court in the facts and circumstance of the case.”
In W.P.No. 24135/2025, petitioner seeks for the following reliefs:
“ (a) Issue a Writ of Certiorari or any other writ, order or direction set aside the Show Cause Notice No.149/2025- CUSTOMS-SIIB in F.No.CUS/SIIB/MISC/37/2025-SIIB-ICD Whitefield-Bengaluru dated: 09.07.2025 (Annexure-“D”) as having become infructuous.
(b) Issue a Writ of Mandamus or any other appropriate Wirt Order or direction, directing the Respondent to forebear from acting or hearing the Show Cause Notice No.149/2025-CUSTOMS-SIIB in F.No.CUS/SIIB/MISC/37/2025-SIIB-ICD-Whitefield – Bengaluru dated: 09.07.2025 (Annexure-“D”)
(c) Pass such other order or direction as deemed fit and proper by this Hon’ble court in the facts and circumstances of the case.”
These petitions were heard along with the connected petitions in and - 8 -
HC-KAR NC: 2026:KHC:15737 Commissioner of Customs & others, which were allowed and disposed of vide final order dated 09.03.2026 as hereunder:- 20. In the result, I pass the following: ORDER (i) W.P.No. 33823/2024 is hereby allowed. (ii) The impugned seizure memorandum at Annexure- D dated 06.12.2024 is hereby quashed. (iii) W.P.No.17776/2025 is hereby allowed. (iv) The impugned communication at Annexure-A dated 23.05.2025 is hereby quashed. (v) W.P.No.24075/2025 is hereby allowed. (vi) The impugned show cause notice at Annexure – B dated 17.12.2024 is hereby quashed. (vii) The respondents are hereby directed to release the subject imported goods in favour of the petitioner within a period of 7 days from the date of receipt of a copy of this order by adopting the classification and valuation adopted by the petitioner and as the petitioner - importer has already filed the FSSAI reports, which would be sufficient compliance for the said purposes. (viii) Respondents are also hereby directed to issue a certificate of waiver of demurrage, detention and ground rent charges in favour of the petitioner within a period of seven days from the date of receipt of a copy of this order.
The issues in controversy involved in the present petitions are directly and squarely covered by the aforesaid order passed in HC-KAR NC: 2026:KHC:15737 the aforesaid writ petitions and consequently, the present petitions also deserve to be allowed and disposed of in terms of the aforesaid order passed in the aforesaid writ petitions in and Commissioner of Customs & others Dated 09.03.2026. 4. In the result, I pass the following:- ORDER
(i) The petitions are hereby allowed and disposed of in terms of the order dated 09.03.2026 passed in W.P.No.33823/2024, W.P.No.17776/2025 and W.P.No.24075/2025 – M/s.Vaibhav International vs. The Commissioner of Customs & others. (ii) W.P.No.33844/2024 is hereby allowed. (iii) The impugned seizure memorandum at Annexure-D dated 06.12.2024 is hereby quashed. (iv) W.P.No.18319/2025 is hereby allowed. (v) The impugned communication at Annexure-A dated 23.05.2025 is hereby quashed. (vi) W.P.No.23945/2025 is hereby allowed. HC-KAR NC: 2026:KHC:15737 (vii) The impugned show cause notice at Annexure – B dated 17.12.2024 is hereby quashed. (viii) W.P.No.24135/2025 is hereby allowed. (ix) The impugned show cause notice at Annexure-D dated 09.07.2025 is hereby quashed. (x) The respondents are hereby directed to release the subject imported goods in favour of the petitioner within a period of 7 days from the date of receipt of a copy of this order by adopting the classification and valuation adopted by the petitioner and as the petitioner - importer has already filed the FSSAI reports, which would be sufficient compliance for the said purposes. (xi) Respondents are also hereby directed to issue a certificate of waiver of demurrage, detention and ground rent charges in favour of the petitioner within a period of seven days from the date of receipt of a copy of this order. (S.R.KRISHNA KUMAR) JUDGE SRL List No.: 1 Sl No.: 2
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