M/S. Vaibhav International vs. Surendra Paul Singh

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CCC/742/2025HC KarnatakaGSTCNR KAHC01039936202514 January 2026Bench: CHIEF JUSTICE,C.M. POONACHA6 pages

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Heard together (3 matters)

WP NO.33823/2024
WP NO.33844/2024
WP NO. 33855/2024

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
- 1 - HC-KAR NC: 2026:KHC:2210-DB CCC No. 742 of 2025 C/W CCC No. 743 of 2025 CCC No. 744 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 14TH DAY OF JANUARY, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MR. JUSTICE C.M. POONACHA CIVIL CONTEMPT PETITION NO. 742 OF 2025 C/W CIVIL CONTEMPT PETITION NO. 743 OF 2025 CIVIL CONTEMPT PETITION NO. 744 OF 2025 IN CCC No. 742/2025 BETWEEN: 1. M/S. VAIBHAV INTERNATIONAL GST-29AHZPC6908M1ZG AN UNREGISTERED PROPRIETARY FIRM REPRESENTED BY PROPRIETOR JITENDRA KUMAR CHAJER AGED ABOUT 42 YEARS S/O BIMAL KUMAR NO.402, PID NO. 28-95-8/126, 2ND FLOOR NO.8, KEMPEGOWDA ROAD BHOOMIKA THEATRE GANDHI NAGAR BENGALURU-560009 …COMPLAINANT (BY SRI SHASHWATH S PRAKASH.,ADVOCATE) AND: 1. SURENDRA PAUL SINGH THE COMMISSIONER OF CUSTOMS Digitally signed by SRIDEVI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:2210-DB CCC No. 742 of 2025 C/W CCC No. 743 of 2025 CCC No. 744 of 2025 CITY CUSTOMS COMMISSIONERATE C R BUILDING QUEENS ROAD BENGALURU-560001 2. R. MANJUNATHA ASSISTANT COMMISSIONER OF CUSTOMS OFFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS INLAND CONTAINER DEPOT, WHITEFIELD BANGALORE-560066 …ACCUSED (BY SRI ARVIND K KAMATH, ASGI A/W SRI UNNIKRISHNAN M, CGSC) THIS CCC IS FILED UNDER ARTICLE 215 OF THE CONSTITUTION AND SECTIONS 11 AND 12 OF THE CONTEMPT OF COURTS ACT, 1971, PRAYING TO ALLOW THIS PETITION/COMPLAINT AND HOLD THE ACCUSED NO.1 AND 2 GUILTY OF THE OFFENCE OF CONTEMPT FOR WILLFUL DISOBEDIENCE OF INTERIM ORDER IN WP NO.33823/2024 29.04.2025 (ANNEXURE-D) AND PUNISH THEM TO MAXIMUM AS PER LAW AND ETC. IN CCC NO. 743/2025 BETWEEN: 1. M/S V V ASSOCIATES GST-29AASFV7652F1ZF UNREGISTERED PARTNERSHIP FIRM REPRESENTED BY PARTNER MR. NACHIMUTHU VIJAY KUMAR AGED ABOUT 49 YEARS - 3 - HC-KAR NC: 2026:KHC:2210-DB CCC No. 742 of 2025 C/W CCC No. 743 of 2025 CCC No. 744 of 2025 S/O NACHIMUTHU NO.106/B, 46TH CROSS ROAD RAJAJI NAGAR BENGALURU-560010 ...COMPLAINANT (BY SRI. SHASHWATH S PRAKASH., ADVOCATE) AND: 1. SURENDRA PAUL SINGH THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE CR BUILDING, QUEENS ROAD BANGALORE -560001 2. R MANJUNATHA ASSISTANT COMMISSIONER OF CUSTOMS OFFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS INLAND CONTAINER DEPOT, WHITEFIELD BANGALORE -560066 ...ACCUSED (BY SRI ARVIND K KAMATH, ASGI A/W SRI UNNIKRISHNAN M, CGSC) THIS CCC IS FILED UNDER ARTICLE 215 OF THE CONSTITUTION AND SECTIONS 11 AND 12 OF THE CONTEMPT OF COURTS ACT, 1971, PRAYING TO ALLOW THIS PETITION/COMPLAINT AND HOLD THE ACCUSED NO.1 AND 2 GUILTY OF THE OFFENCE OF CONTEMPT FOR WILLFUL DISOBEDIENCE OF INTERIM ORDER IN WP NO.33844/2024 DATED 29.04.2025 (ANNEXURE-D) AND PUNISH THEM TO MAXIMUM AS PER LAW AND ETC. - 4 - HC-KAR NC: 2026:KHC:2210-DB CCC No. 742 of 2025 C/W CCC No. 743 of 2025 CCC No. 744 of 2025 IN CCC NO. 744/2025 BETWEEN: 1. M/S HOPE IMPEX GST-29KTWPS3379K1Z5 AN UNREGISTERED PROPRIETARY FIRM REPRESENTED BY PROPRIETOR SATHISH KUMAR R AGED ABOUT 36 YEARS S/O RAJI NO.44, ABBAYAPPA COMPOUND NEAR KARNATAKA BANK CHANNASANDRA BENGALURU- 560007 ...COMPLAINANT (BY SRI SHASHWATH S PRAKASH, ADVOCATE) AND: 1. SURENDRA PAUL SINGH THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE CR BUILDING, QUEENS ROAD BANGALORE -560001 2. R MANJUNATHA ASSISTANT COMMISISONER OF CUSTOMS OFFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS INLAND CONTAINER DEPOT WHITEFIELD BANGALORE-560066 ...ACCUSED (BY SRI ARVIND K KAMATH, ASGI A/W SRI UNNIKRISHNAN M, CGSC) - 5 - HC-KAR NC: 2026:KHC:2210-DB CCC No. 742 of 2025 C/W CCC No. 743 of 2025 CCC No. 744 of 2025 THIS CCC IS FILED UNDER ARTICLE 215 OF THE CONSTITUTION AND SECTIONS 11 AND 12 OF THE CONTEMPT OF COURTS ACT, 1971, PRAYING TO ALLOW THIS PETITION/COMPLAINT AND HOLD THE ACCUSED NO.1 AND 2 GUILTY OF THE OFFENCE OF CONTEMPT FOR WILLFUL DISOBEDIENCE OF INTERIM ORDER IN WP NO. 33855/2024 DATED 29.04.2025 (ANNEXURE-D) AND PUNISH THEM TO MAXIMUM AS PER LAW AND ETC. THESE PETITIONS, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and HON'BLE MR. JUSTICE C.M. POONACHA

ORAL ORDER (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE)

1.

The complainants have filed their respective complaints alleging willful disobedience of the order inasmuch as the respondent had not released the goods in question, in conformity with the orders passed in their respective writ petitions.

2.

The learned Additional Government Advocate appearing for the accused submits that the issue involved was whether the condition to deposit 25% of the value was required to be construed as 25% of the assessed value or the declared value. HC-KAR NC: 2026:KHC:2210-DB CCC No. 742 of 2025 C/W CCC No. 743 of 2025 CCC No. 744 of 2025

3.

It is stated that a clarification in this regard was sought and granted by the Co-ordinate Bench of this Court. The Division Bench has issued a clarification as to the quantum of the amount required to be deposited for provisional release. However, thereafter the writ petition has been heard by the learned Single Judge and the orders have been reserved.

4.

In this view, the present complaints do not survive.

5.

Clearly if the complainants comply with the condition of release as clarified by the Division Bench, and the concerned Authority do not release the goods in question, the complainants would be at liberty to revive the present complaint or file a fresh petition. It would be equally open for the complainants to take their remedies in the event they prevail in the writ petitions and the said orders are not complied with.

6.

The complaints are closed with the aforesaid observations. (VIBHU BAKHRU) CHIEF JUSTICE (C.M. POONACHA) JUDGE , List No.: 2 Sl No.: 10

Reproduced from the public record of the Karnataka High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.