M/S. Tmk Traders Vs Union of India

M/S. TMK TRADERS REPRESENTED BY ITS PROPRIETOR, SHRI DURAISAMY THIRUMALAI, AGED 54 YEARS, S/O. THIRUMALAI, HAVING OFFICE AT: 65, W-29, RANGER OFFICE ROAD, KAMBAM, THENI, TAMIL NADU - 625 516.

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…PETITIONER

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(BY SRI. M.S. SANJEEV KUMAR, ADVOCATE AND SRI. ASWIN PRABHU, ADVOCATE)

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AND:

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Digitally signed by SHARADAVANI B Location: High Court of Karnataka

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UNION OF INDIA MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS, NORTH BLOCK, NEW DELHI - 110 001. REPRESENTED BY ITS SECRETARY.

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THE JOINT COMMISSIONER OF CUSTOMS, OFFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, BENGALURU CITY CUSTOMS COMMISSIONERATE, INLAND CUSTOMS DEPOT,

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HC-KAR

WHITEFIELD,

BENGALURU - 560 066.

THE DEPUTY COMMISSIONER OF CUSTOMS, OFFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS,

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BENGALURU CITY CUSTOMS COMMISSIONERATE, INLAND CUSTOMS DEPOT,

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WHITEFIELD, BENGALURU - 560 066.

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THE ASSISTANT COMMISSIONER OF CUSTOMS, SIIB, OFFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, BENGALURU CITY CUSTOMS COMMISSIONERATE, INLAND CUSTOMS DEPOT, WHITEFIELD, BENGALURU - 560 066.

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CENTRAL REVENUES CONTROL LABORATORY, HILLSIDE ROAD, PUSA, NEW DELHI - 110 012, REPRESENTED BY ITS DIRECTOR.

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FOOD SAFETY AND STANDARDS AUTHORITY OF INDIA, [FSSAI] 4^TH FLOOR, MANUVANA, NEAR HOSAHALLI METRO STATION, VIJAYA NAGAR, BANGALORE - 560 040, REPRESENTED BY ITS ASSISTANT DIRECTOR.

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CENTRAL PLANTATION CROPS RESEARCH INSTITUTE, KASARAGOD, KERALA - 671 124, REPRESENTED BY ITS DIRECTOR.

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…RESPONDENTS

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(BY SRI. M.N. KUMAR, CGC FOR R1, R5, R6 AND R7

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SRI. UNNIKRISHNAN M., ADVOCATE FOR R2 AND R4)

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HC-KAR

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THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO(A) ISSUE A WRIT, ORDER OR DIRECTION IN THE NATURE OF MANDAMUS, DIRECTING THE 2^ND RESPONDENT TO RELEASE THE GOODS COVERED BY ANNX-A BILL OF ENTRY WITHIN A TIME FRAME FIXED BY THIS HONBLE COURT AND ETC.

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THIS PETITION, COMING ON FOR PRELIMINARY

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HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

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CORAM: HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR

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ORAL ORDER

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In this petition, petitioner seeks the following reliefs:

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WHEREFORE, the Petitioner humbly prays that this Hon'ble Court may be pleased to;

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(a) Issue a writ, order or direction in the nature of Mandamus, directing the 2nd Respondent to release the goods covered by Annx-A Bill of Entry within a time frame fixed by this Hon'ble Court.

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Or in the alternative

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(b) Issue a writ, order or direction in the nature of Mandamus, directing the 2nd Respondent to do draw fresh samples from the consignment covered by Annx-A Bill of Entry and to conduct re-testing of those samples, in terms of Annexure-), through the 5th Respondent or through any agency accredited by FSSAI.

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(c) Pass such other order or orders, as this Hon'ble Court deems fit under the facts and circumstances of the case, in the interest of justice and equity."

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2. After arguing the matter for some time, learned

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counsel for the petitioner submits that the petition may be

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HC-KAR

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disposed of by directing the respondents to release the subject goods in favour of the petitioner who is ready to furnish Bank Guarantee to the extent of 25% of the value of the goods as per the Bill of Entry and Commercial Invoice at Annexures A and C, dated 18.03.2025 and 17.02.2024 respectively, by keeping open all other contentions and by reserving liberty in favour of the petitioner to approach this Court subsequently and also take recourse to such other remedies as available in law. It is submitted that under identical circumstances, the Division Bench of this Court in the case of The Commissioner of Customs s. M/s. Vaibhav International in W.A.No.770/2025 and connected

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matters - 30.06.2025, has granted such relief.

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Per contra, learned counsel for the respondents

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and Senior Central Government Counsel submit that there is no merit in the petition and the same is liable to be dismissed.

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NC: 2025:KHC:43293 WP No. 24835 of 2025

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HC-KAR

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4. In the case of M/s. Vaibhav International

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supra , the Division Bench of this Court has held as under:

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" 6. In the above circumstances, the following:

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a) The petitioners i.e., respondents herein would be entitled for provisional release of the imported consignment, as directed by the learned Single Judge, subject to giving security of bank guarantee or any other security to the tune of 25% of the value of the imported consignment, in terms of Section 110A of 1962 Act. To that extent, the interim order dated 29.04.2025 is modified.

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b) We request the learned Single Judge to dispose of the writ petition as expeditiously as possible.

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c) Accordingly writ appeals stand disposed of.

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d) In view of the disposal of the appeals, all the pending IAs would not survive for consideration."

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As can be seen from the aforesaid order, the Division

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Bench has directed the respondents to release the imported consignment/subject goods subject to the petitioners therein furnishing security/Bank Gurarantee or any other security to the tune of 25% of the value of the consignment.

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In the instant case, undisputedly, there has not

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been any demand or adjudication by the respondents and

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HC-KAR

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all that is available as on today the value of the goods as shown in the Bill of Entry at Annexure-A and Commercial Invoice at Annexure-C.

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Under these circumstances, having regard to

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the undertaking given on behalf of the petitioner, that he would furnish security/Bank Guarantee to the tune of 25%

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of the value of the goods as indicated in the Bill of Entry

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and Commercial Invoice, I deem it just and appropriate to

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dispose of this petition by issuing certain directions.

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In the result, I pass the following:

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ORDER

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i) Petition is hereby disposed of.

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ii) The respondent Nos. 2 to 4 are directed to release

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the subject goods/imported consignment in favour of the petitioner subject to the petitioner furnishing Bank Guarantee to the tune of 25% of the value of goods as indicated in the Bill of Entry at Annexure-A dated

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NC: 2025:KHC:43293 WP No. 24835 of 2025

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HC-KAR

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18.03.2025 and Commercial Invoice at Annexure-C dated

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17.02.2024.

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iii) Liberty is reserved in favour of the petitioner to take recourse to such other remedies as available in law including approaching this court subsequently, if the occasion so arises.

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iv) All rival contentions and other aspects of the matter including the legality, validity and correctness, etc., of the conflicting reports are kept open and no opinion is

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expressed on the same.

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Sd/(S.R.KRISHNA KUMAR) JUDGE

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BSV List No.: 1 Sl No.: 10

M/S. Tmk Traders v. Union of India

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M/S. Tmk Traders v. Union of India

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