VINA AHUJA vs THE COMMISSIONER OF CUSTOMS EXPORT DRAWBACK XOS SECTION

1. The Commissioner of Customs (Export) Drawback (XOS) Section, through the A Asst. Commissioner of Customs (DBK [XOS], ACC, Mumbai), Air Cargo Complex, Sahar, Andheri (East), Mumbai – 400 099 2. Kotak Mahindra Bank Ltd. A company incorporated under the Companies Act, 1956 having its registered office at, 27 BKC, C 27, G Block, Bandra Kurla Complex, Bandra (E), Mumbai – 400051 3. Variety Garments IEC No. 795002009 38/8A, Bazaar Street, Neelasandra, Bangalore, Karnataka – 560047 ...Respondents ______________________________________________________ Mr. Kumar Kothari a/w Tushad Kakalia, Kayomars Kerawalla i/by Vohuman Legal for the Petitioner. Mr. Jitendra B. Mishra a/w Sangeeta Yadav, Ashutosh Mishra and Rupesh Dubey for Respondent No.1. ______________________________________________________ 22-WP-299-2025.DOCX CORAM : M.S. Sonak & Advait M. Sethna, JJ. DATED : 22 September 2025 Oral Judgment:- (Per M. S. Sonak, J.) 1. Heard Mr. Kothari, learned counsel for the Petitioner and Mr. Mishra, learned counsel for Respondent No.1. 2. Rule. The Rule is made returnable immediately at the request and with the consent of learned counsel for the parties. 3. Mr Kothari, on instructions, states th