K.S. COMMODITIES PRIVATE LIMITED vs UNION OF INDIA AND ORS

Judgment text excerpt

Digitally signed by VIDYA WP-2310-24GRP.DOC VIDYA SURESH SURESH AMIN AMIN Date: 2026.04.20 19:40:17 +0530 IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 2310 OF 2024 Rika Global Impex Limited ...Petitioner Versus Union Of India And Ors ...Respondents WITH WRIT PETITION NO. 2493 OF 2026 Shree Renuka Sugars Ltd And Anr ...Petitioners Versus Union Of India Thru Secretary And Ors ...Respondents WITH WRIT PETITION NO. 3678 OF 2024 K.S. Commodities Private Limited ...Petitioner Versus Union Of India And Ors ...Respondents WITH WRIT PETITION NO. 8744 OF 2024 M/s. Uma Exports Limited ...Petitioner Versus Union Of India Through The Joint Secretary & Ors ...Respondents __________ Mr. Abhishek Rastogi with Ms. Pooja M. Rastogi with Meenal Songire with Ms. Aarya More & Mr. Chayank Bohra, for Petitioner in WP/2310/2024 & WP/3678/2024. Mr. Janay Jain with Mr. Sansha Garud with Ms. Dhwani Parekh i/b. Jayker and Partners, for the Petitioner in WP/8744/2024. Mr. Darius Shroff, Senior Advocate with Mr. Rahul P. Jain i/b. Alpha Chambers, for the Petitioner in WP/2493/2026. Ms. Jaymal Ostwal, for Respondent No.4 in WP/2310/2024. Mr. Jitendra B. Mishra with Mr. Ashutosh Mishra with Mr. Rupesh Dubey with Mr. Vikas Salgia, for Respondent No.2 in WP/2310/2024 & WP 8744/2024. Page 1 of 18 P. V. Rane WP-2310-24GRP.DOC Ms. Shehnaz V. Bharucha with Mr. Vikas Salgia with Mr. Dhanesh Shah, for Respondent Nos.1 and 2 in WP/2493/2026, WP 3678/2024. Mr. Yogendra Mishra with Ms. Jaimala Ostwal with Ms. Ruju Thakkar with Ms. Sangeeta Yadav, for Customs Department/Respondent No.3 in WP 2310/2024, WP 2493/2026 and WP 8744/2024, for Respondent Nos.4,5,7 in WP 3678/2024. __________ CORAM: G. S. KULKARNI & AARTI SATHE, JJ. RESERVED ON : 25 MARCH 2026 PRONOUNCED ON : 2