KARL MAYER STOLL TEXTILMASCHINENFABRIK GMBH vs UNION OF INDIA — WP/316/2024

Case under Customs Act, 1962 Section 28. Disposed: --Disposed Off on 15th April 2026.

Case disposed

CNR: HCBM010013932024

e-Filing Number

05-01-2024

Filing Number

WP/783/2024

Filing Date

08-Jan-2024

Registration No

WP/316/2024

Registration Date

08-Jan-2024

Judge

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Coram

Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

Bench Type

Division

Category

ORDINARY CIVIL ( 30 )

Sub-Category

OTHERS ( 99 )

Judicial Branch

Civil

Decision Date

15-Apr-2026

Nature of Disposal

--Disposed Off

Last updated 24-May-2026

Acts & Sections

Customs Act, 1962 Section 28

Petitioner(s)

  1. 1.KARL MAYER STOLL TEXTILMASCHINENFABRIK GMBH

    Adv. Abhishek Rastogi

  2. 2.KARL MAYER INDIA PRIVATE LIMITED

Respondent(s)

  1. 1.UNION OF INDIA

  2. 2.CUSTOMS COMMISSIONER THROUGH THE DEPUTY COMMISSIONER OF CUSTOMS

Case History

  1. Case disposedDisposed

  2. 15-Apr-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

    The Bombay High Court quashed show-cause notices issued by customs authorities to Karl Mayer STOLL (a German machinery exporter) and its Indian subsidiary, finding the notices were issued without jurisdiction. The court held that the Customs Act, 1962 did not apply extraterritorially to foreign exporters before the 2018 amendment (effective March 29, 2018), and the alleged import mis-declarations occurred before this date, making the notices void. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 20-Feb-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  4. 18-Feb-2026

    High On Board (Hob)

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

  5. 04-Feb-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  6. 02-Feb-2026

    -High On Board

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Ms Justice Aarti A. Sathe

  7. 19-Jan-2026

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Ms Justice Aarti A. SatheView PDF

  8. 16-Jun-2025

    Due Admission - 1

    Hon'ble Shri Justice B.P. Colabawalla , Hon'ble Shri Justice Firdosh Phiroze Pooniwalla

  9. 28-Apr-2025

    Hon'ble Shri Justice B.P. Colabawalla,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

  10. 28-Apr-2025

    For Admission

    Hon'ble Shri Justice B.P. Colabawalla , Hon'ble Shri Justice Firdosh Phiroze Pooniwalla

  11. 21-Apr-2025

    Hon'ble Shri Justice B.P. Colabawalla,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

  12. 01-Feb-2024

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

  13. 01-Feb-2024

    High On Board (Hob)

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Shri Justice Firdosh Phiroze Pooniwalla

  14. 29-Jan-2024

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

  15. 29-Jan-2024

    For Admission

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Shri Justice Firdosh Phiroze Pooniwalla

  16. 23-Jan-2024

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

  17. 23-Jan-2024

    Fresh Admission

    Hon'ble Shri Justice G. S. Kulkarni , Hon'ble Shri Justice Firdosh Phiroze Pooniwalla

  18. 09-Jan-2024

    Hon'ble Shri Justice G. S. Kulkarni,hon'ble Shri Justice Firdosh Phiroze PooniwallaView PDF

  19. 09-Jan-2024

    First hearing

    Initial hearing scheduled

  20. 08-Jan-2024

    Case filed

    Registration No. WP/316/2024

casestatus.in Summary

The Bombay High Court quashed show-cause notices issued by customs authorities to Karl Mayer STOLL (a German machinery exporter) and its Indian subsidiary, finding the notices were issued without jurisdiction. The court held that the Customs Act, 1962 did not apply extraterritorially to foreign exporters before the 2018 amendment (effective March 29, 2018), and the alleged import mis-declarations occurred before this date, making the notices void. This case analysis is maintained by casestatus.in based on publicly available court records.

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