Case Details

  • Case Name: GOQII Technologies Private Limited vs. Commissioner of Customs (Import)
  • Court: Supreme Court of India (Partial Court Working Days Bench)
  • Civil Appeal No.: 8197/2026
  • Order/Proceeding Date: Hearing on 02-06-2026; Order dated 03-06-2026 15:22:36 IST
  • Period of Dispute: Not specified in the record

Parties Involved

  • Appellant: GOQII Technologies Private Limited
  • Respondent: Commissioner of Customs (Import)
  • Counsel for Appellant: Mr. Tarun Gulati (Senior Advocate), Mr. Kumar Sambhav, Mr. Karan Vyas, Mr. Devashish Tiwari (Advocate on Record)
  • Court Officials: Justice Pamidighantam Sri Narasimha, Justice Aravind Kumar, Justice Shree Chandrashekhar; Court Master (SH) Assistant Registrar Kapil Tandon

Issues / Allegations / Violations

  • The appeal challenges the invocation of a bank guarantee by the Customs authority in relation to the appellant’s import activities. Specific statutory provisions or alleged violations are not detailed in the excerpt.

Findings & Observations

  • The Supreme Court, after hearing counsel, did not provide detailed findings on the merits but issued interim procedural directions.

Penalties / Settlements / Directions

  • Notice: The Court ordered that a notice be issued, returnable on 11-09-2026.
  • Service of Documents: The appellant must serve a copy of the Civil Appeal on the Central Agency.
  • Bank Guarantee: The Court directed that the bank guarantee shall not be invoked until the next hearing.

Corrective Actions & Future Obligations

  • GOQII Technologies must comply with the notice issuance deadline and ensure the appeal copy is served to the Central Agency.
  • The Customs authority is restrained from invoking the bank guarantee pending further proceedings.

Final Ruling & Enforcement

  • The interim order stays the invocation of the bank guarantee and sets procedural timelines, effective immediately and enforceable by the Court.