K.S. Commodities Private Limited vs Union of India and Ors. — Customs and Excise | Bombay HC (2024)

K.S. Commodities Private Limited vs Union of India and Ors. — Customs and Excise | Bombay HC (2024)

What the court decided

AI extract

Outcome

Interlocutory measures only: Rule issued in both petitions with waiver of service by respondents' counsel; liberty to petitioner to file a rejoinder within four weeks; petitions tagged with Writ Petition No.8744 of 2024 and placed for final disposal on 24 January 2025. No merits question was adjudicated.

Ratio / Principle

Rule was issued in both petitions (Writ Petition No.2310 of 2024 and Writ Petition No.3678 of 2024), and the learned counsel for the Respondents waived service after Rule.

Key takeaways

Respondents' counsel stated that their replies had already been filed; the petitioner was directed that any rejoinder should be filed within four weeks from the date of this order.ratio¶26
The petition was ordered to be tagged (clubbed) with Writ Petition No.8744 of 2024, which involves the identical issue and is already admitted.ratio¶27
The petitions were placed for final disposal on 24 January 2025.ratio

Detailed headnote1 paragraphs

High Court of Judicature at Bombay (M. S. Sonak & Jitendra Jain, JJ.), order dated 22 October 2024, in Writ Petition No.2310 of 2024 (Rika Global Impex Limited v. Union of India & Ors.) and Writ Petition No.3678 of 2024 (K.S. Commodities Private Limited v. Union of India & Ors.). Interlocutory, admission-stage order only: Rule issued; respondents' counsel waived service and stated that replies were already filed; petitioner permitted to file a rejoinder within four weeks; petitions tagged with Writ Petition No.8744 of 2024 (stated by counsel to involve an identical issue and to be already admitted) and placed for final disposal on 24 January 2025. Petitioner's counsel submitted that the issue is answered in the petitioner's favour by the Gujarat High Court in M/s. Satyendra Packaging Limited vs. Union of India, R/Special Civil Application No.3084 of 2023 dated 29 November 2023 (Exhibit-Z), with the Special Leave Petition against it reportedly dismissed by the Supreme Court on 9 July 2024; respondents' counsel did not accept this position. No merits issue was framed or decided by this Court; no statute was cited.

Sayyed

912-WP.2310.2024 & 3678.2024.docx

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION

WRIT PETITION NO.2310 OF 2024

Rika Global Impex Limited ...Petitioner Versus

Union of India & Ors.

...Respondents

AND

WRIT PETITION NO.3678 OF 2024

K.S. Commodities Private Limited ...Petitioner

Versus

Union of India & Ors.

...Respondents

Mr. Abhishek A. Rastogi a/w Mr. Monish Rastogi, Ms. Meenal Songire and Mr. Aarya More for Petitioner in both the petitions.

Mr. Jitendra B. Mishra a/w Mr. Ashutosh Mishra, Mr. Rupesh Dubey and Mr. Vikas Salgia for Respondent Nos.1 and 2 in WP/2310/2024.

Mrs. Shehnaz V. Bharucha a/w Mr. Vikas Salgia for Respondent Nos.1 and 2 in WP/3678/2024.

Ms. Sangeeta Yadav for Respondent Nos.4 to 8 in both the petitions.

CORAM : M. S. Sonak & Jitendra Jain, JJ. DATED : 22 October 2024.

PC.:-

Heard learned counsel for the parties.

Mr. Mishra and Mrs. Bharucha state that Writ Petition No.8744 of 2024 involving identical issue is already admitted by this Court.

Accordingly, we issue Rule in these petitions. The learned counsel for the Respondents waive service after Rule.

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Sayyed

912-WP.2310.2024 & 3678.2024.docx

The learned counsel for the Respondents state that they have already filed their replies. If the Petitioner wishes to file a rejoinder, the Petitioner should do so within four weeks from today.

Tag this petition with Writ Petition No.8744 of 2024.

Mr. Rastogi states that the issue involved in this petition is answered in favour of the Petitioner by the Gujarat High Court in the case of M/s. Satyendra Packaging Limited vs. Union of India in R/Special Civil Application No.3084 of 2023 dated 29 November 2023 (Exhibit-Z) to the petition. He points out that even the Special Leave Petition against the said judgment was dismissed by the Hon’ble Supreme Court on 9 July 2024. The learned counsel for the Respondents do not accept this position.

Accordingly, we place these petitions for final disposal on 24 January 2025.

(Jitendra S. Jain, J.)

Signed by: Sayyed Saeed Ali Designation: PA To Honourable Judge Date: 23/10/2024 11:52:20

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