- 1 - HC-KAR NC: 2025:KHC:50331 WP No. 33714 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF DECEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.33714 OF 2025 (T-RES) BETWEEN: M/S BHARAT ELECTRONICS LTD., HAVING OFFICE AT OUTER RING ROAD, NAGAVARA, BENGALURU – 560 045. A COMPANY REGISTERED UNDER COMPANIES ACT OF 1913, REPRESENTED BY THEIR AUTHORISED SIGNATORY, SREEMANNARAYANA B DESIGNATED AS ADDITIONAL GENERAL MANAGER, AGED ABOUT 59 YEARS, RESIDING AT 157, 7TH CROSS, 3RD MAIN, MSR NAGAR, BANGALORE – 560 054. …PETITIONER (BY SRI. G. SHIVADASS, SENIOR COUNSEL APPEARING FOR SRI. PRASHANTH S., ADVOCATE) AND: ASSISTANT COMMISSIONER OF CUSTOMS BONDS, ACC, BANGALORE, O/O THE PRINCIPAL COMMISSIONER OF CUSTOMS, AIRPORT AND AIR CARGO COMPLEX COMMISSIONERATE, GOVERNMENT OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, DEVANAHALLI BENGALURU – 560 300. …RESPONDENT (BY SRI. JEEVAN J. NEERALGI, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA BY Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:50331 WP No. 33714 of 2025 SETTING ASIDE THE IMPUGNED BOND ENFORCEMENT ORDER NO. 07/2025-26 IN C.NO.ACC/BOND/MISC/282/2022 BONDS/4430 BEARING DIN 0250972MP0000007E4F DATED 08.09.2025 ENCLOSED AT ANNEXURE-A, AS BEING PASSED AFTER LAPSE OF OVER 20 YEARS AND HENCE BARRED BY LIMITATION AND IN VIOLATION OF THE PRINCIPLES OF NATURAL JUSTICE 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 In this petition, petitioner seeks the following reliefs: “(a) This Hon’ble High Court may be pleased to issue a Writ in the nature of certiorari under Article 226 of the Constitution of India by setting aside the impugned Bond Enforcement Order No.07/2025-26 in C.No.ACC/BOND/MISC/282/2022/BONDS/4430 bearing DIN: 0250972MP0000007E4F dated 08.09.2025 enclosed at Annexure-A, as being passed after lapse of over 20 years and hence barred by limitation and in violation of the principles of natural justice; (b) The Hon’ble High Court may be pleased to issue a Writ in the nature of Mandamus under Article 226 of the Constitution of India directing the Respondent to not take any further action pursuant to the impugned Bond Enforcement Order No.07/2025-26 in C.No.ACC/BOND/MISC/282/2022 BONDS 4430 bearing DIN: 0250972MP0000007E4F dated 08.09.2025 at Annexure-A. - 3 - HC-KAR NC: 2025:KHC:50331 WP No. 33714 of 2025 (c) This Hon’ble High Court may be pleased to issue a Writ in the nature of Mandamus to declare and hold that the petitioner is not liable to pay any duty or interest relating to the alleged re-export bond No.200216681; (d) This Hon’ble High Court may be pleased to pass such other or orders as may be deemed just and proper in the facts and circumstances of the present case.” 2. Heard learned Senior Counsel for the petitioner and learned counsel for the respondent and perused the material on record. 3. A perusal of the material on record will indicate that on 26.03.2019 vide letter at Annexure – B, the respondent called upon the petitioner to pay duty plus interest with reference to Re-Export Bond executed by the petitioner on 03.06.2005. In response thereto, petitioner addressed a Communication dated 25.09.2019 to the respondent, who did not take any steps thereafter nor furnish the documents including the Bond sought for by the petitioner. It is the grievance of the petitioner that despite the specific request made by the petitioner to the respondent to furnish Bond sought to be enforced against the petitioner, respondent has issued the impugned Bond Enforcement Order dated 08.09.2025 without - 4 - HC-KAR NC: 2025:KHC:50331 WP No. 33714 of 2025 providing sufficient or reasonable opportunity to the petitioner including furnishing details of the Bond thereby violating principles of natural justice and as such, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondent submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the Communication dated 26.03.2019 vide Annexure – B and the reminder dated 03.09.2019 vide Annexure – B1 will indicate that respondent has referred to the alleged Bond dated 03.06.2005 said to have been executed by the petitioner. However, though the petitioner submitted the reply / communication calling upon the respondent to furnish details / particulars of the said Bond, the respondent has not furnished the same so far and has proceeded to pass the impugned Bond Enforcement Order without providing / furnishing the said Bond nor providing any opportunity to the petitioner in this regard thereby violating principles of natural justice warranting interference by this Court in the present petition. - 5 - HC-KAR NC: 2025:KHC:50331 WP No. 33714 of 2025 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The respondent is directed to furnish details / particulars, etc., of the alleged Bond dated 03.06.2005 to the petitioner within a period of three months from the date of receipt of a copy of this order. (iii) Immediately upon the respondent furnishing details of the Bond along with copy of the Bond to the petitioner, the petitioner shall submit a reply to the same pursuant to which respondent shall consider the same and proceed further in accordance with law. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 43