KARL MAYER STOLL TEXTILMASCHINENFABRIK GMBH THROUGH RAJA POPTANI vs UNION OF INDIA THROUGH SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE — WP/10561/2023

Case under Customs Act, 1962 Section 28,124. Disposed: --Disposed Off on 15th April 2026.

CNR: HCBM010332732023

CASE DISPOSED

e-Filing Number

24-07-2023

Filing Number

WP/19738/2023

Filing Date

24-07-2023

Registration No

WP/10561/2023

Registration Date

24-08-2023

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 28,124
Constitution of India Section 226,19(1)(G),20,300A,14

Petitioner(s)

KARL MAYER STOLL TEXTILMASCHINENFABRIK GMBH THROUGH RAJA POPTANI

Adv. Abhishek Rastogi

KARL MAYER INDIA PRIVATE LIMITED THROUGH RAJA POPTANI

Respondent(s)

UNION OF INDIA THROUGH SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE

CUSTOMS COMMISSIONERATE THROUGH DEPUTY COMMISSIONER OF CUSTOMS

Adv. OMLE MAMTA RAMCHANDRA

Hearing History

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

28-08-2023

FOR CIRCULATION

18-02-2026

HIGH ON BOARD (HOB)

02-02-2026

-HIGH ON BOARD

19-01-2026

FOR CIRCULATION

14-10-2025

FOR FINAL HEARING

Orders

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

Summary The Bombay High Court quashed show-cause notices issued by Indian customs authorities to German textile machinery manufacturer Karl Mayer and its Indian subsidiary, holding that customs officers lacked jurisdiction to penalize foreign exporters for transactions occurring before March 29, 2018, when the Customs Act's extraterritorial provisions were amended. The court found no evidence that the petitioners actively participated in the alleged import fraud by Indian importers and ruled that responsibility for import declarations rests solely with importers, not foreign suppliers. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

Summary The Bombay High Court quashed show-cause notices issued by Indian customs authorities to German textile machinery manufacturer Karl Mayer and its Indian subsidiary, holding that customs officers lacked jurisdiction to penalize foreign exporters for transactions occurring before March 29, 2018, when the Customs Act's extraterritorial provisions were amended. The court found no evidence that the petitioners actively participated in the alleged import fraud by Indian importers and ruled that responsibility for import declarations rests solely with importers, not foreign suppliers. This case analysis is maintained by casestatus.in based on publicly available court records.

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