Joint Commissioner Of Customs vs M/S Pavan Enterprises
2024 Latest Caselaw 12219 Kant

Karnataka High Court

Joint Commissioner Of Customs vs M/S Pavan Enterprises on 3 June, 2024

Author: Krishna S Dixit

Bench: Krishna S Dixit

                                             -1-
                                                        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
                              -2-
                                      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

NC: 2024:KHC:18696-DB

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