Karnataka High Court
Joint Commissioner Of Customs vs M/S Pavan Enterprises on 3 June, 2024
Author: Krishna S Dixit
Bench: Krishna S Dixit
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NC: 2024:KHC:18696-DB
WA No. 1181 of 2022
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 3RD DAY OF JUNE, 2024
PRESENT
THE HON'BLE MR JUSTICE KRISHNA S DIXIT
AND
THE HON'BLE MR JUSTICE RAMACHANDRA D. HUDDAR
WRIT APPEAL NO. 1181 OF 2022 (T-CUS)
BETWEEN:
1. JOINT COMMISSIONER OF CUSTOMS
O/O THE ADDITIONAL COMMISSIONER OF
CUSTOMS,
BENGALURU CITY CUSTOMS COMMISSIONER,
INLAND CONTAINER DEPORT,
WHITE FIELD, BENGALURU-560 066.
2. THE COMMISSIONER OF CUSTOMS (APPEALS)
4TH FLOOR BMTC BUILDING,
ABOVE BMTC BUS STAND,
OLD AIRPORT ROAD, DOMLURU,
BANGALORE-560 071.
3. THE CHIEF COMMISSIONER OF CUSTOMS
BENGALURU CUSTOMS ZONE,
Digitally signed
by CHETAN B C R BUILDING, QUEENS ROAD,
C BANGALORE-560 001.
Location: HIGH ...APPELLANTS
COURT OF (BY SRI. JEEVAN J NEERALGI.,ADVOCATE)
KARNATAKA
AND:
M/S PAVAN ENTERPRISES
REP BY ITS PROPRIETOR,
SHRI VINU VARGHEESE,
EP-V/67A, APPIKKAD POST, EDAPATTA,
MALAPURAM DISTRICT,
KERALA-679 326.
...RESPONDENT
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NC: 2024:KHC:18696-DB
WA No. 1181 of 2022
THIS WRIT APPEAL FILED U/S 4 OF THE KARNATAKA
HIGH COURT ACT PRAYING TO SET ASIDE THE PARA-5 OF THE
JUDGMENT DATED 26.08.2022 PASSED BY THE LEARNED
SINGLE JUDGE BENCH IN WP No-16706/2022 IN THE
INTEREST OF JUSTICE AND EQUITY.
THIS APPEAL, COMING ON FOR ORDERS THIS DAY,
KRISHNA S DIXIT.J., DELIVERED THE FOLLOWING:
JUDGMENT
Learned Panel counsel appearing for the Appellants in all fairness places on record a Coordinate Bench judgment made in W.A.No.1021/2022 between JOINT COMMISSIONER OF CUSTOMS & OTHERS vs. M/S. PAvAN ENTERPISES, on 13.06.2023 which decided an identical question of law raised in a similar appeal and that has gone against the Revenue. He further submits that even in this case, the goods in question have been released in favour of the Assessee.
2. Similar fact matrix having been acted upon by a Coordinate Bench between the very same parties, similar fate this Appeal too has to meet on the principle of parity and equality vide W.A.Nos. 932-933/1974 between A.V.VINODA & ANOTHER Vs. STATE OF KARNATAKA -3- NC: 2024:KHC:18696-DB WA No. 1181 of 2022 BY ITS COMMISSIONER & SECRETARY, disposed off on 11.12.1974.
In the above circumstances, this Appeal is dismissed, costs having been made easy.
Registry is directed to send a copy of this order to the Respondent - Assessee through Speed Post, immediately.
Sd/-
JUDGE Sd/-
JUDGE Bsv List No.: 1 Sl No.: 10