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.

CNR: HCBM010013932024

CASE DISPOSED

e-Filing Number

05-01-2024

Filing Number

WP/783/2024

Filing Date

08-01-2024

Registration No

WP/316/2024

Registration Date

08-01-2024

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

15th April 2026

Nature of Disposal

--Disposed Off

Acts & Sections

Customs Act, 1962 Section 28

Petitioner(s)

KARL MAYER STOLL TEXTILMASCHINENFABRIK GMBH

Adv. Abhishek Rastogi

KARL MAYER INDIA PRIVATE LIMITED

Respondent(s)

UNION OF INDIA

CUSTOMS COMMISSIONER THROUGH THE DEPUTY COMMISSIONER OF CUSTOMS

Hearing History

Judge: HON'BLE SHRI JUSTICE G. S. KULKARNI , HON'BLE MS JUSTICE AARTI A. SATHE

09-01-2024

FRESH ADMISSION

18-02-2026

HIGH ON BOARD (HOB)

02-02-2026

-HIGH ON BOARD

16-06-2025

DUE ADMISSION - 1

28-04-2025

FOR ADMISSION

Orders

15-04-2026
HON'BLE SHRI JUSTICE G. S. KULKARNI,HON'BLE MS JUSTICE AARTI A. SATHE

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.

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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