Archive · 3 Oct 2026
Bombay High Court Orders Release of Russian National’s Thar
Denis Vanin bought a Mahindra Thar in India for personal use.
He drove it through several countries on a long trip.
To bring it home by sea, the vehicle was put in a shipping container.
Customs asked him to file a document before the vehicle could be released.
Vanin said the online system required business or tax numbers he did not have.
The Bombay High Court said the container did not make his Indian car a new foreign import.
It allowed him to file the document without those numbers, including on paper if necessary.
The court ordered the vehicle released once he provided a bond.
Customs can still check whether he claimed export benefits, and Vanin must cooperate with any further proceedings.
The Bombay High Court ordered Customs to release Denis Vanin’s Indian-registered Mahindra Thar after it returned from an overseas road trip.
The court said transporting the vehicle in a shipping container did not turn it into a fresh foreign import.
Vanin bought the Thar in Goa in 2022 and drove it out of India through Nepal in July 2024.
Customs had required a Bill of Entry, but Vanin said the electronic filing system required an IEC and/or GSTIN he did not have.
The court allowed filing without those identifiers, directed Customs to accept a manual filing if needed, and ordered release against a bond.
- Who
- The Bombay High Court, Customs authorities, and Russian national Denis Vanin.
- What
- The court ordered Customs to release Vanin’s Mahindra Thar and permitted a Bill of Entry to be filed without an IEC and/or GSTIN, including manually if electronic filing was not possible.
- When
- The report is dated October 2, 2026. The vehicle returned to India in November 2024.
- Where
- The Bombay High Court; the vehicle returned to India at Nhava Sheva.
- Why
- The court held that placing the Indian-registered personal vehicle in a shipping container did not make it a fresh foreign import, and Vanin could not complete electronic filing without identifiers he did not have.
Vanin’s position
Customs’ position
Whether the returned vehicle required import treatment
Vanin’s position
Vanin’s vehicle was an Indian-registered personal vehicle that had left India as a private conveyance; its return in a container did not make it a fresh foreign import.
Customs’ position
Customs required a Bill of Entry before releasing the vehicle.
How to file the Bill of Entry
Vanin’s position
Vanin said he was willing to file but could not use the electronic system because it required an IEC and/or GSTIN he did not have.
Customs’ position
Customs’ electronic filing process required the identifiers; the court directed Customs to permit filing without them and to accept physical documents if needed.
- Vehicle
- Mahindra Thar
- Owner
- Russian national Denis Vanin
- Purchase
- Bought in Goa on August 12, 2022, for personal use
- Return journey
- Loaded onto a vessel on November 13, 2024; reached Nhava Sheva on November 17, 2024
- Customs filing issue
- Vanin said electronic filing required an IEC and/or GSTIN, which he did not have
- Court's direction
- Allow filing without an IEC and/or GSTIN; accept a physical filing if electronic filing is not possible
- Release conditions
- Release against a bond; Customs may verify any claimed export benefits, and Vanin must cooperate with subsequent adjudication