Balwani Devesh vs. Union Of INDIA

Original PDF →
WP/31987/2024HC TelanganaGSTCNR HBHC01061955202424 March 2026Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA5 pages
For Petitioner: SRI TARUN CHADHA FOR SRI KARTHIK RAMANA, PUTTAMREDDYFor Respondent: SRI N.BHUJANGA RAO, DEPUW, SOLIC]TOR GENERAL OF INDIA
AI SummaryDismissed

Facts

The petitioner, Balwani Devesh, filed a writ petition before the Telangana High Court challenging the inaction of the respondents (Union of India and various Customs authorities) in deciding his application dated 19.10.2024. The petitioner also sought to set aside disposal proceedings initiated under Section 110(1A) of the Customs Act, 1962, and sought the release or re-export of gold jewellery. Interlocutory applications were filed seeking to prevent the disposal of detained goods and to suspend a show cause notice. The matter was listed for hearing on 24.03.2026.

Held

The Court was presented with the petitioner's submission that he had received instructions from his client to withdraw the writ petition. The petitioner sought liberty to contest the case on its merits before the concerned authorities. The Court, acceding to this request, dismissed the writ petition as withdrawn. Consequently, any interim orders previously granted were vacated, and pending miscellaneous petitions were closed. The Court also stated that there would be no order as to costs. The specific merits of the petitioner's application or the legality of the disposal proceedings were not adjudicated upon due to the withdrawal.

Key Issues

1. Whether the inaction of the respondents in deciding the petitioner's application dated 19.10.2024 is illegal, null, void, arbitrary, and against the principles of natural justice, thereby warranting a writ of Mandamus? 2. Whether the disposal proceedings initiated under Section 110(1A) of the Customs Act, 1962, vide SG/DISP/2221/2024-CUS-DISP dated 18.10.2024, should be set aside? Petitioner's Contention: The petitioner argued that the respondents' failure to decide his application was illegal and arbitrary, violating natural justice principles. He sought a direction to release or re-export the gold jewellery. The petitioner also sought to suspend a show cause notice and stay further proceedings. Respondents' Contention: The judgment does not record any specific arguments from the respondents. However, the context implies they were defending their actions or inaction regarding the detained goods and the disposal proceedings.

Sections Cited

Section 110(1A)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
134471 IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTY FOURTH DAY OF MARCH TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRl JUSTICE NARSING RAO NANDIKONDA PETITIO 1987 0F 24 Between: Balwani Devesh, S/o Nand lal Balwani Aged 31 years' R/o 38 Tulsi Nagar Sector 5 Hiran Mogri Udaipur- 313002 ...'ET'T'ONER AND 1. Union of lndia, Represented by the Secretary, Milis!ry of Finance, 815, Nehru P'l Market Rd, Nehru Place, New Delhi, Delhi 110019 2. Principal commissioner of cugtgms, Hyderabad customs commissionerate, Rooni No. 808, 7th Floor, GST Bhavan, Hyderabad 3. Joint Commissioner of Customs, Rajiv Gandhi lnternational Airport, Hyderabad-500049 4. Aisistant Commissioner (Disposal) Of Customs, Raiiv Gandhi lnternational Airport, Hyderabad-500049 ...RES'ONDENTS Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an appropriate writ, order or Direction, more particularly, one in the nature of writ of Mandamus, declaring the inaction of the Respondents in not deciding the Petitioner's application dated 19.10.2024 as illegal, null, void, arbitrary and against principles of natural justice and consequently Set aside the impugned disposal proceedings initiated under section 110(1A) of the customs Act, 1962 vide sG/DlSPl222l 2024- Cus-Disp dated 18.10.2024 and order to release/re-export the gold iewellery as per the application for waiver and Re- Export dated 19.10.2024. IA oF 2024 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to direct the Respondents not to dispose of the detained goods vide Detention proceedings DR No. DR/lNHYD4/08-10- 20241 003495 dated OBl1Ot2O24. lA NO: 1 OF 2025 Petition under Section 1si cPc praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to suspend the Show Cause Notice No. 2S|20ZS - JC(RGIA) dated 31 .03.2025 and stay all further proceedings subsequent thereto pending disposal of present writ Petition. Counsel for the Petitioner: SRI TARUN CHADHA FOR SRI KARTHIK RAMANA PUTTAMREDDY Counsel for the Respondent No.1: SRI N.BHUJANGA RAO, DEPUW SOLIC]TOR GENERAL OF INDIA Counsel for the Respondent Nos.2 TO 4: SRI D.RAGHAVENDER RAO, SC FOR CBIC

The Court made the following: ORDER

IN THE HIGH COI-]RT FOR THE STATB OF'TELANGANA AT HYDERABAD THE HONOURABLE SRT JUSTICE P.SAM KOSHY AND THB HONOURABLE SRI.IIISTICE NARSING RAO NANDIKONDA Writ Petition No.31987 of 2024 Dated: 24.03.2026 Between: Balwani Devesh Petitioner AND tjnion of [ndia Represented by the Secretary Ministry of Finance, 8l-5, Nehru Pl Market Road Nehru Place, New Delhi, Delhi - I l0 019 and others. Respondents ORDER: (per tlon'hle Sri ,lusticc P.Sam Koshil Heard Mr.Tarun Chadha, learned counsel representing Mr.Karthik Ramana Puttamreddy, leamed counsel for the petitioner. Perused the record.

2.

Today, when the matter is taken up for hearing, learned counsel for the petitioner submits that he has received instructions fiorn the petitioner seeking withdrawal of the present writ petition

2 with liberty to contest the casc on rnerits before the authorities concerned.

3.

As prayed l'or, writ petition stands disrnissed as withdrawn with liberty as prayed for. As a consequence, all the intelim orders grantcd earlier stands vacated. Consequentll,, rniscellaneous petitions pending, iI any, shall stand closed. 'l'here shall be no order as to costs. B.REKHA RANI T REGISTRAR //// ECT!ON OFFICER 15, Nehru Pl Market Rd, To PSK. -TKS

1.

The Secretary, Union of lndia, Ministry of Fin Nehru Place, New Delhi, Delhi '110019

2.

Principal Commissioner of Customs, Hyderabad Customs Commissionerate, Room No. 808, 7th Floor, GST Bhavan, Hyderabad

3.

Joint Commissioner of Customs, Rajiv Gandhi lnternational Airport, Hyderabad-500049

4.

Assistant Commissioner (Disposal) Of Customs, Rajiv Gandhi lnternational Airport, Hyderabad-500049

5.

One CC to SRI KARTHIK RAMANA PUTTAMREDDY, Advocate [OPUC]

6.

One CC to SRI N.BHUJANGA RAO, Deputy Solicitor General of India [OPUC]

7.

One CC to SRI D.RAGHAVENDER RAO, SC FOR CBIC [OPUC] B. Two CD Copies tu

I ) HIGH COURT DATED:2410312026 WP.No.31987 of 2024 =i ,,\ ri 0 B AP l1 2026 6, l: .-.:.l: ::, i i.1^f-9; DISMISSING THE WRIT PETITION AS WITHDRAWN WITHOUT COSTS J* ot^1o o

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