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2025 Supreme(Online)(Kar) 442707

THE HIGH COURT OF KARNATAKA
S.R.KRISHNA KUMAR
M/S. TOYOTA KIRLOSKAR MOTORS PVT LTD – Appellant
Versus
UNION OF INDIA – Respondent


3. PRINCIPAL COMMISSIONER/

COMMISSIONER OF CUSTOMS

BANGALORE AIRPORT AND AIR CARGO COMPLEX,

BANGALORE INTERNATIONAL AIRPORT,

DEVANAHALLI, BANGALORE - 560 300.

4. PRINCIPAL COMMISSIONER/

COMMISSIONER OF CUSTOMS

CHENNAI-II, CUSTOM HOUSE,

60, RAJAJI SALAI

CHENNAI - 600 001.

5. ADDITIONAL DIRECTOR GENERAL (ADJUDICATION)

DIRECTORATE OF REVENUE INTELLIGENCE,

13, SIR VITTHALDAS THACKERSAY MARG,

OPPOSITE PATKAR HALL,

NEW MARINE LINES,

MUMBAI - 400 070.

…RESPONDENTS

(BY SRI. MADANAN PILLAI R, CGSC FOR R1;

SRI. JEEVAN J. NEERALGI, ADVOCATE FOR R2 TO R5)

THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO-QUASH THE PROCEEDINGS INITIATED BY THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DIRECTORATE OF REVENUE INTELLIGENCE, VIDE SHOW CAUSE NOTICE DATED 28.05.2020 AS BEYOND JURISDICTION ENCLOSED AT ANNEXURE-A AND ETC.,

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

1. In this petition, the petitioner seeks a following reliefs;

"(a) issue the writ of certiorari or any other appropriate writ or order or direction in the nature thereof, to quash the proceedings initiated by the Principal Additional Director General,

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