Sanwaria Trends Pvt. Ltd. and Anr. vs Union of India… — Writ and Judicial Review | Bombay HC (2026)

Sanwaria Trends Pvt. Ltd. and Anr. vs Union of India… — Writ and Judicial Review | Bombay HC (2026)

What the court decided

AI extract

Outcome

Petition disposed of with no costs; in view of withdrawal of the active alert and removal of the suspension of Duty Drawback and RoSCTL against Petitioner No.1's Importer-Exporter Code No.5214015348, the Court recorded that all consequential benefits would become entitled to the Petitioners.

Issue for consideration

Whether Respondent No.5 ought to be directed to remove the `active alert' inserted against Petitioner No.1's Importer-Exporter Code No.5214015348, flagging the said code as `Risky Exporter'. +1 more

Court's answer

In view of the active alert having been withdrawn, the Court held that further adjudication of the petition was not called for.

Ratio / Principle

Due to removal of the suspension of Duty Drawback and RoSCTL against Petitioner No.1's Importer-Exporter Code No.5214015348, all consequential benefits would become entitled to the Petitioners.

Key takeaways

Except for what was stated above, the Court expressly did not go into any other contentions raised in the petition.obiter¶26

Detailed headnote1 paragraphs

Bombay High Court (G. S. Kulkarni & Aarti Sathe, JJ.; decision dated 4th February 2026) disposed of a writ petition under Article 226 of the Constitution of India filed by Sanwaria Trendz Private Limited and another seeking a writ of mandamus (i) directing Respondent No.5 (DGARM) to remove the `active alert' inserted against Petitioner No.1's Importer-Exporter Code No.5214015348, flagging it as `Risky Exporter', and (ii) directing Respondent No.4 to remove the suspension of Duty Drawback and RoSCTL against the said code. Learned counsel for Revenue placed on record an e-mail dated 3rd February 2026 from the Department (Drawback Section, NS-II, JNCH, Nhava Sheva) stating that Drawback Scroll No.163707 and ROSCTL Scroll No.163739, both dated 26th September 2025, had been generated in respect of Shipping Bill No.3932328 dated 11th September 2024. As the active alert had been withdrawn and the suspension of Duty Drawback and RoSCTL stood removed, the Court declined further adjudication, observed that all consequential benefits would become entitled to the Petitioners, and disposed of the petition with no costs, expressly recording that it had not gone into any other contentions raised in the petition. Precedential value is correspondingly limited.

6.WP.5692.2025.DOC

IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION

WRIT PETITION NO.5692 OF 2025

Sanwaria Trendz Private Limited

Hitesh Mangubhai Rathod Petitioners

versus

Union of India

Commissioner of Customs (Nhava Sheva-II),

Deputy Commissioner of Customs (Nhava Sheva-II),

Asstt.Commissioner of Customs (Nhava Sheva-II),

Central Board of Indirect Taxes and Customs

Directorate General of Analytics and Risk Management (DGARM) Respondents

Mr.Saakshat Pelekar for Petitioner.

Ms.Raju R.Thakker with Mr.Priyanshu Doshi for Respondents.

CORAM: G. S. KULKARNI & AARTI SATHE, JJ. DATE: 4^th February 2026

P.C.

This petition under Article 226 of the Constitution of India is filed praying for following substantive reliefs :

“a. that this Hon’ble Court be pleased to issue a writ of mandamus, or a writ in the nature of mandamus or any other appropriate writ, order or direction thereby directing Respondent no.5 to forthwith remove the active alert’ inserted against Petitioner no.1’s ImporterExport Code No.5214015348, flagging the said Importer-Exporter Code as Risky Exporter’;

Digitally signed by MANISHSURESHRAO MANISHSURESHRAOTHATTE THATTE Date: 2026.02.07 15:35:02 +0530

b. that this Hon’ble Court be pleased to issue a writ of mandamus, or a writ in the nature of mandamus or any other appropriate writ, order or direction thereby directing Respondent no.4 to forthwith remove the suspension of Duty Drawback and RoSCTL against Petitioner no.1’s Importer-Exporter Code No.5214015348.”

Page 1 of 2

M.S.Thatte

6.WP.5692.2025.DOC

At the outset the learned counsel for Revenue states that she has received instructions in the form of an e-mail addressed to her dated 3^rd February 2026 whereby the concerned Department (Drawback Section, NS-II, JNCH, Nhava Sheva) informs that Drawback Scroll No.163707, dated 26^th September 2025 and ROSCTL Scroll No.163739 dated 26^th September 2025 has been generated in respect of Shipping Bill No.3932328, dated 11^th September 2024.

In this view of the matter, as the active alert has been withdrawn, further adjudication of the present petition is not called for. Copy of e-mail is taken on record and marked “X” for identification.

Needless to state that except what has been stated above, we have not gone into any other contentions as raised in the petition.

In this view of the matter, due to removal of suspension of Duty Drawback and RoSCTL against Petitioner no.1’s Importer-Exporter Code No.5214015348, all consequential benefits would become entitled to the Petitioners.

Petition is disposed of. No costs.

(AARTI SATHE, J.) (G. S. KULKARNI, J.)

Page 2 of 2

M.S.Thatte