M/S Vv Associates Vs the Commissioner of Customs — Writ and Judicial Review | Karnataka HC (2026)

M/S Vv Associates Vs the Commissioner of Customs — Writ and Judicial Review | Karnataka HC (2026)

What the court decided

AI extract

Outcome

All four writ petitions allowed and disposed of in terms of the order dated 09.03.2026 in W.P. Nos. 33823/2024, 17776/2025 and 24075/2025 (M/s. Vaibhav International v. The Commissioner of Customs & others): the seizure memorandum dated 06.12.2024 (Annexure-D), the communication dated 23.05.2025 (Annexure-A) and the show cause notices dated 17.12.2024 (Annexure-B) and 09.07.2025 (Annexure-D) quashed; respondents directed to release the subject imported goods within 7 days by adopting the petitioner's classification and valuation, the FSSAI reports already filed by the petitioner-importer being sufficient compliance, and to issue a certificate of waiver of demurrage, detention and ground rent charges within seven days.

Issue for consideration

Whether the seizure of the goods imported vide Bills of Entry No. 5040352 dated 13.08.2024 and No. 5164270 dated 21.08.2024 and the seizure memorandum dated 06.12.2024 (Annexure-D) was sustainable and liable to be set aside (WP No. 33844/2024). +3 more

Court's answer

W.P.No.33844/2024 is allowed and the impugned seizure memorandum at Annexure-D dated 06.12.2024 is quashed.

Ratio / Principle

The issues in controversy involved in the present petitions are directly and squarely covered by the Court's order dated 09.03.2026 in W.P.No.33823/2024, W.P.No.17776/2025 and W.P.No.24075/2025 (M/s. Vaibhav International v. The Commissioner of Customs & others), and consequently the present petitions deserve to be allowed and disposed of in terms of that order.

Key takeaways

W.P.No.18319/2025 is allowed and the impugned communication at Annexure-A dated 23.05.2025 is quashed.ratio¶122
W.P.No.23945/2025 is allowed and the impugned show cause notice at Annexure-B dated 17.12.2024 is quashed.ratio¶127
W.P.No.24135/2025 is allowed and the impugned show cause notice at Annexure-D dated 09.07.2025 is quashed.ratio

Detailed headnote1 paragraphs

Customs – Writ petitions under Article 226 by importer M/s V V Associates challenging seizure of imported goods (Bills of Entry No. 5040352 dated 13.08.2024 and No. 5164270 dated 21.08.2024) under seizure memorandum dated 06.12.2024 (Annexure-D), a communication dated 23.05.2025 (Annexure-A) and show cause notices dated 17.12.2024 (Annexure-B) and 09.07.2025 (Annexure-D) – Held, the issues in controversy are directly and squarely covered by the Court's order dated 09.03.2026 in W.P. Nos. 33823/2024, 17776/2025 and 24075/2025 (M/s. Vaibhav International v. The Commissioner of Customs & others) – All four petitions allowed and disposed of in terms of that order – Seizure memorandum, communication and both show cause notices quashed – Respondents directed to release the subject imported goods within 7 days by adopting the petitioner's classification and valuation, the FSSAI reports already filed by the petitioner-importer being sufficient compliance – Respondents further directed to issue a certificate of waiver of demurrage, detention and ground rent charges within seven days (S.R. Krishna Kumar, J.).

1 - NC: 2026:KHC:15737 WP No. 33844 of 2024 C/W WP No. 18319 of 2025 WP No. 23945 of 2025 AND WP No. 24135 of 2025

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9^TH DAY OF MARCH, 2026

BEFORE

THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

WRIT PETITION NO. 33844 OF 2024 (T-CUS)

C/W

WRIT PETITION NO. 18319 OF 2025 (T-CUS) WRIT PETITION NO. 23945 OF 2025 (T-CUS) WRIT PETITION NO. 24135 OF 2025 (T-CUS)

IN WP NO. 33844/2024

BETWEEN:

M/S V V ASSOCIATES (UNREGISTERED) REPRESENTED BY PARTNER MR. NACHIMUTHU VIJAY KUMAR AGED ABOUT 49 YEARS S/O NACHIMUTHU, NO.106/B, 46^TH CROSS ROAD RAJAJI NAGAR, BENGALURU – 560 010

Digitally signed by CHANDANA B M Location: High Court of Karnataka

(BY SRI. KIRAN S. JAVALI, SENIOR COUNSEL FOR SRI. SHASHWATH S. PRAKASH AND SRI. SAMIT PARVATIKAR, ADVOCATES)

...PETITIONER

AND:

THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE CR BUILDING, QUEENS ROAD, BANGALORE – 560 001

...RESPONDENT

(BY SRI. ARAVIND KAMATH, ASG FOR SRI. UNNIKRISHNAN M., ADVOCATE)

NC: 2026:KHC:15737 WP No. 33844 of 2024 C/W WP No. 18319 of 2025 WP No. 23945 of 2025 HC-KAR AND WP No. 24135 of 2025

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THIS W.P. IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO DIRECT AND SET ASIDE THE AUCTION OF THE RESPONDENT IN SEIZING THE GOODS IMPORTED VIDE BILLS OF ENTRY NO.5040352 DATED 13.08.2024 AND 5164270 DATED 21.08.2024 AT ANNEXURE-D DATED 06.12.2024 BEARING F.NO.CUS/SIIB/MISC/701/2024-SIIB-ICD-WHITEFIELS-BENGALURU AND ETC.,

IN WP NO. 18319/2025

BETWEEN:

M/S V V ASSOCIATES GST-29AASFV7652F1ZF, UNREGISTERED PARTNERSHIP FIRM REPRESENTED BY PARTNER MR. NACHIMUTHU VIJAY KUMAR AGED ABOUT 49 YEARS S/O NACHIMUTHU NO.106/B, 46^TH CROSS ROAD, RAJAJI NAGAR, BENGALURU – 560 010

...PETITIONER

(BY SRI. KIRAN S. JAVALI, SENIOR COUNSEL FOR SRI. SHASHWATH S. PRAKASH AND SRI. SAMIT PARVATIKAR, ADVOCATES)

AND:

THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE CR BUILDING, QUEENS ROAD, BANGALORE – 560 001

ASSISTANT COMMISISONER OF CUSTOMS, OFFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, INLAND CONTAINER DEPOT, WHITEFIELD, BANGALORE – 560 066

...RESPONDENTS

(BY SRI. ARAVIND KAMATH, ASG FOR SRI. UNNIKRISHNAN M., ADVOCATE)

NC: 2026:KHC:15737 WP No. 33844 of 2024 C/W WP No. 18319 of 2025 WP No. 23945 of 2025 HC-KAR AND WP No. 24135 of 2025

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THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUION OF INDIA PRAYING TO SET ASIDE THE COMMUNICATION DATED 23.05.2025 (ANNEXURE -A) IN FILE NO. CUS/SIIB/336/2024-SIIB-ICD-BENGALURU ISSUED BY R-2 AND ETC.,

IN WP NO. 23945/2025

BETWEEN:

M/S V V ASSOCIATES GST-29AASFV7652F1ZF, UNREGISTERED PARTNERSHIP FIRM REPRESENTED BY PARTNER MR. NACHIMUTHU VIJAY KUMAR AGED ABOUT 49 YEARS S/O NACHIMUTHU NO.106/B, 46^TH CROSS ROAD, RAJAJI NAGAR, BENGALURU – 560 010

...PETITIONER

(BY SRI. KIRAN S. JAVALI, SENIOR COUNSEL FOR SRI. SHASHWATH S. PRAKASH AND SRI. SAMIT PARVATIKAR, ADVOCATES)

AND:

THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE, CR BUILDING, QUEENS ROAD, BANGALORE – 560 001 (REP. BY SENIOR STANDING COUNSEL)

...RESPONDENT

(BY SRI. ARAVIND KAMATH, ASG FOR SRI. UNNIKRISHNAN M., ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO DIRECTION SET ASIDE THE SHOW CAUSE NOTICE NO.675/2024-THE RESPONDENT IN CUSTOMS-SIIB ISSUED BY CUS/SIIB/MISC/701/2024-SIIB-ICD-WHITEFIELD-BENGALURU DATED 17.12.2024 (ANNEXURE-B) AS HAVING BECOME INFRUCTUOUS AND ETC.,

NC: 2026:KHC:15737 WP No. 33844 of 2024 C/W WP No. 18319 of 2025 WP No. 23945 of 2025 HC-KAR AND WP No. 24135 of 2025

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IN WP NO. 24135/2025

BETWEEN:

M/S VV ASSOCIATES, GST 29AASFV7652F1ZF, UNREGISTERED PARTNERSHIP FIRM REPRESENTED BY PARTNER MR NACHIMUTHU VIJAYKUMAR, AGED ABOUT 49 YEARS, S/O NACHIMUTHU, NO 106/B, 46^TH CROSS ROAD, RAJAJI NAGAR BENGALURU – 560 010

...PETITIONER

(BY SRI. KIRAN S. JAVALI, SENIOR COUNSEL FOR SRI. SHASHWATH S. PRAKASH AND SRI. SAMIT PARVATIKAR, ADVOCATES)

AND:

THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE CR BUILDING, QUEENS ROAD, BANGALORE – 560 001 (REP. BY SENIOR STANDING COUNSEL)

...RESPONDENT

(BY SRI. ARAVIND KAMATH, ASG FOR SRI. UNNIKRISHNAN M., ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECTION SET ASIDE THE SHOW CAUSE NOTICE NO.149/2025-CUSTOMS-SIIB IN F.NO CUS/SIIB/MISC/37/2025-SIIB-ICD-WHITEFIELD-BENGALURU DATED 09.07.2025 (ANNEXURE -D) AS HAVING BECOME INFRUCTUOUS AND ETC.,

THESE PETITIONS ARE BEING HEARD AND RESERVED ON 10.12.2025 COMING ON FOR PRONOUNCEMENT OF ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:-

5 - NC: 2026:KHC:15737 WP No. 33844 of 2024 C/W WP No. 18319 of 2025 WP No. 23945 of 2025 AND WP No. 24135 of 2025

HC-KAR

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

CAV ORDER

In W.P.No.33844/2024, petitioner seeks for the following

reliefs:-

“ (a) Issue a Writ of Certiorari or any other writ, order or direction and set aside the action of the Respondent in Seizing the goods imported vide Bill of Entry No.5040352 dated: 13.08.2024 and 5164270 dated: 21.08.2024 at Annexure-D, dt: 06.12.2024 bearing in F.No. CUS/SIIB/MISC/701/2024-SIIB-ICD-Whitefiled –Bengaluru.

(b) Issue a Writ of certiorari or any other writ, order or direction and set aside the action of the Respondent in detaining the goods imported vide Bill of Entry No.58677184 dated: 29.09.2024.

(c) Issue a Writ of Mandamus or any other appropriate Writ order or direction for-re-testing detained samples again in the Central Revenues Control Laboratory (CRCL) to determine whether imported goods are roasted Arecanut or not and to provide copy of test reports to the petitioner.

(d) Issue a Writ of Mandamus or any other appropriate writ order or direction Respondent to issue certificate of waiver off demurrage, detention and ground rent charges.

(e) Pass such other order or direction as deemed fit and proper by this Hon’ble Court in the facts and circumstances of the case.”

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NC: 2026:KHC:15737 WP No. 33844 of 2024 C/W WP No. 18319 of 2025 WP No. 23945 of 2025 HC-KAR AND WP No. 24135 of 2025

In W.P. No.18319/2025, petitioner seeks for the following

reliefs:-

“ (a) Issue a Writ of Certiorari or any other writ, order or direction and set aside the communication dated: 23.05.2025 (Annexure-“A”) in File No. CUS/SIIB/336-2024— SIIB-ICD-Bengaluru issued by Respondent No.2.

(b) Issue a Writ of Mandamus or any other appropriate Writ order or direction, directing release of the imported cargo in accordance with the Interim Orders of this Hon’ble Court dated: 29.04.2025 (Annexure-“D”) in WP No. 33823/2024 cw WP No. 33844/2024 and WP No. 33855/2024

(C) Pass such other order or direction as deemed fit and proper by this Hon’ble Court in the facts and circumstances of the case.”

In W.P.No.23945/2025, petitioner seeks for the following

reliefs:

“ (a) Issue a Writ of Certiorari or any other writ, order or direction set aside the SHOW CAUSE NOTICE NO. 675/2024- CUSTOMS-SIIB issued by the respondent in F.No.CUS/SIIB/MISC/701/2024-SIIB-ICD WhitefieldBengaluru dated: 17.12.2024 (Annexure-“B”) as having become infructuous.

(b) Issue a Writ or Mandamus or any other appropriate Writ order or direction, directing the Respondent to forebear from acting or hearing the SHOW CAUSE

NC: 2026:KHC:15737 WP No. 33844 of 2024 C/W WP No. 18319 of 2025 WP No. 23945 of 2025 AND WP No. 24135 of 2025

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HC-KAR

NOTICE No.675/2024-CUSTOMS-SIIB issued by the respondent in F.No.CUS/SIIB/MISC/701/2024-SIIB-ICDWhitefield Bengaluru dated: 17.12.2024 (Annexure-“B”)

(c) Pass such other order direction as deemed fit and proper by this Hon’ble Court in the facts and circumstance of the case.”

In W.P.No. 24135/2025, petitioner seeks for the following

reliefs:

“ (a) Issue a Writ of Certiorari or any other writ, order or direction set aside the Show Cause Notice No.149/2025CUSTOMS-SIIB in F.No.CUS/SIIB/MISC/37/2025-SIIB-ICD Whitefield-Bengaluru dated: 09.07.2025 (Annexure-“D”) as having become infructuous.

(b) Issue a Writ of Mandamus or any other appropriate Wirt Order or direction, directing the Respondent to forebear from acting or hearing the Show Cause Notice No.149/2025-CUSTOMS-SIIB in – F.No.CUS/SIIB/MISC/37/2025-SIIB-ICD-Whitefield Bengaluru dated: 09.07.2025 (Annexure-“D”)

(c) Pass such other order or direction as deemed fit and proper by this Hon’ble court in the facts and circumstances of the case.”

These petitions were heard along with the connected petitions in W.P.No.33823/2024, W.P.No.17776/2025 and W.P.No.24075/2025 – M/s.Vaibhav International vs. The

NC: 2026:KHC:15737 WP No. 33844 of 2024 C/W WP No. 18319 of 2025 WP No. 23945 of 2025 HC-KAR AND WP No. 24135 of 2025

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Commissioner of Customs & others, which were allowed and

disposed of vide final order dated 09.03.2026 as hereunder:-

20. In the result, I pass the following:

ORDER

(i) W.P.No. 33823/2024 is hereby allowed.

(ii) The impugned seizure memorandum at Annexure-

D dated 06.12.2024 is hereby quashed.

(iii) W.P.No.17776/2025 is hereby allowed.

(iv) The impugned communication at Annexure-A dated

23.05.2025 is hereby quashed.

(v) W.P.No.24075/2025 is hereby allowed.

(vi) The impugned show cause notice at Annexure – B dated 17.12.2024 is hereby quashed.

(vii) The respondents are hereby directed to release the subject imported goods in favour of the petitioner within a period of 7 days from the date of receipt of a copy of this order by adopting the classification and valuation adopted by the petitioner and as the petitioner - importer has already filed the FSSAI reports, which would be sufficient compliance for the said purposes.

(viii) Respondents are also hereby directed to issue a certificate of waiver of demurrage, detention and ground rent charges in favour of the petitioner within a period of seven days from the date of receipt of a copy of this order.

The issues in controversy involved in the present petitions

are directly and squarely covered by the aforesaid order passed in

NC: 2026:KHC:15737 WP No. 33844 of 2024 C/W WP No. 18319 of 2025 WP No. 23945 of 2025 HC-KAR AND WP No. 24135 of 2025

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the aforesaid writ petitions and consequently, the present petitions also deserve to be allowed and disposed of in terms of the aforesaid order passed in the aforesaid writ petitions in W.P.No.33823/2024, W.P.No.17776/2025 and

W.P.No.24075/2025 – M/s.Vaibhav International vs. The

Commissioner of Customs & others Dated 09.03.2026.

In the result, I pass the following:-

ORDER

(i) The petitions are hereby allowed and disposed of in terms of the order dated 09.03.2026 passed in W.P.No.33823/2024,

W.P.No.17776/2025 and W.P.No.24075/2025 – M/s.Vaibhav

International vs. The Commissioner of Customs & others.

(ii) W.P.No.33844/2024 is hereby allowed.

(iii) The impugned seizure memorandum at Annexure-D dated 06.12.2024 is hereby quashed.

(iv) W.P.No.18319/2025 is hereby allowed.

(v) The impugned communication at Annexure-A dated

23.05.2025 is hereby quashed.

(vi) W.P.No.23945/2025 is hereby allowed.

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NC: 2026:KHC:15737 WP No. 33844 of 2024 C/W WP No. 18319 of 2025 WP No. 23945 of 2025 HC-KAR AND WP No. 24135 of 2025

(vii) The impugned show cause notice at Annexure – B dated

17.12.2024 is hereby quashed.

(viii) W.P.No.24135/2025 is hereby allowed.

(ix) The impugned show cause notice at Annexure-D dated 09.07.2025 is hereby quashed.

(x) The respondents are hereby directed to release the subject imported goods in favour of the petitioner within a period of 7 days from the date of receipt of a copy of this order by adopting the classification and valuation adopted by the petitioner and as the petitioner - importer has already filed the FSSAI reports, which would be sufficient compliance for the said purposes.

(xi) Respondents are also hereby directed to issue a certificate of waiver of demurrage, detention and ground rent charges in favour of the petitioner within a period of seven days from the date of receipt of a copy of this order.

Sd/(S.R.KRISHNA KUMAR) JUDGE

SRL List No.: 1 Sl No.: 2

Cite this judgement

M/S Vv Associates v. the Commissioner of Customs, WP/33844/2024 (KA), decided on 9 March 2026.

The High Court of Karnataka publishes no neutral citation for this judgement — cite it by case number and date of decision.

Cases cited1

M/s. Vaibhav International vs. The Commissioner of Customs & othersFollowed¶107

Open Authorities

Statutes1

Constitution of IndiaArticle 226

View all statutes

Procedural history4

In WP No. 33844/2024: action of the respondent in seizing goods imported vide Bills of Entry No. 5040352 dated 13.08.2024 and No. 5164270 dated 21.08.2024, seizure memorandum at Annexure-D dated 06.12.2024 (File No. CUS/SIIB/MISC/701/2024-SIIB-ICD-Whitefield-Bengaluru); in WP No. 18319/2025: communication dated 23.05.2025 (Annexure-A) in File No. CUS/SIIB/336/2024-SIIB-ICD-Bengaluru issued by respondent No. 2; in WP No. 23945/2025: show cause notice No. 675/2024-CUSTOMS-SIIB dated 17.12.2024 (Annexure-B); in WP No. 24135/2025: show cause notice No. 149/2025-CUSTOMS-SIIB dated 09.07.2025 (Annexure-D)Commissioner of Customs, City Customs Commissionerate, Bengaluru; SIIB, ICD Whitefield, Bengaluru
These petitions were heard along with connected petitions W.P.No.33823/2024, W.P.No.17776/2025 and W.P.No.24075/2025 (M/s. Vaibhav International v. The Commissioner of Customs & others), which were allowed and disposed of vide final order dated 09.03.2026, quashing the seizure memorandum dated 06.12.2024, the communication dated 23.05.2025 and the show cause notice dated 17.12.2024, directing release of the imported goods within 7 days on the importer's classification and valuation (FSSAI reports filed being sufficient compliance) and issuance of a certificate of waiver of demurrage, detention and ground rent charges.
Interim orders dated 29.04.2025 of this Court in WP No. 33823/2024 c/w WP No. 33844/2024 and WP No. 33855/2024, referred to in the prayer in WP No. 18319/2025 for release of the imported cargo in accordance therewith.

View full history

Bench / Coram

S.R. Krishna Kumar

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