- 1 - NC: 2025:KHC:6546 WP No. 3097 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13TH DAY OF FEBRUARY, 2025 BEFORE THE HON'BLE MR JUSTICE S.G.PANDIT WRIT PETITION NO. 3097 OF 2025 (T-RES) BETWEEN: M/S. CATASYNTH SPECIALITY CHEMICALS PRIVATE LIMITED A PRIVATE LIMITED COMPANY HAVING ITS REGISTERED OFFICE AT R-81/82, TTC INDUSTRIAL AREA, RABALE MIDC, NAVI MUMBAI MAHARASTRA-400701. AND PLACE OF BUSINESS AT: INDUSTRIAL PLOT NO.42A, MANGALORE SEZ LIMITED, VILLAGE BAJPE MANGALORE-574 142, REP. THROUGH ITS AUTHORIZED REPRESENTATIVE MR. UMESH DEVTARASE THE DGM-ACCOUNTS AND FINANCE. …PETITIONER (BY SRI. ABHISHEK A RASTOGI, ADV. FOR SRI SHIVAJI H. MANE, ADV.) AND: 1. UNION OF INDIA THROUGH SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE GOVERNMENT OF INDIA NORTH BLOCK, NEW DELHI-110001. 2. CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS THROUGH CHAIRMAN, DEPARTMENT OF REVENUE, Digitally signed by MARIGANGAIAH PREMAKUMARI Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:6546 WP No. 3097 of 2025 MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, NEW DELHI-110001. 3. COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR, MANGALURU-575 010. 4. PRINCIPAL COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE, PANAMBUR MANGALURU-575 010. …RESPONDENTS (BY SRI. M.N. KUMAR, CGC FOR R1 SRI ARAVIND V CHAVAN, ADV. FOR R2 TO R4) THIS PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO READING DOWN SECTIONS 111(0) AND 125 OF THE CUSTOMS ACT ANNX-A SO AS NOT TO APPLY TO FORCE MAJEURE EVENTS BEYOND THE ASSESSEE’S CONTROL; PERMITTING THE RELEASE OF THE DAMAGED GOODS BY THE PETITIONER WITHOUT PAYMENT OF REDEMPTION FINE, PENDING DISPOSAL OF THE PETITIONER’S APPEAL DATED 10.0.2024 BEFORE THE CESTAT, BANGALORE BENCH ANNX-L AND ETC. THIS PETITION, COMING ON FOR HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.G.PANDIT ORAL ORDER Heard learned counsel Sri.Abhishek A. Rastogi for Sri.Sri.Shivaji H. Mane, learned counsel for petitioner through video conference. At the outset, the learned counsel submits that he would not press prayer Nos.(a) and (b) and restricts his submission to prayer No.(c), - 3 - NC: 2025:KHC:6546 WP No. 3097 of 2025 wherein the petitioner has prayed for a direction to the CESTAT, Bangalore to decide the appeal dated 10.01.2024 in a time bound manner. 2. Learned counsel for the petitioner would submit that the petitioner has filed appeal before the CESTAT against the order dated 10.10.2023 of the Commissioner of Customs and it is the grievance of the petitioner that the said appeal is pending for the last one year and petitioner’s damaged goods would get destroyed. Therefore, he prays for a direction to the CESTAT to dispose of the appeal in a time bound manner. 3. Learned counsel Sri.Aravind V. Chavan for respondent Nos.2 to 4 submits that in view of huge pendency, the CESTAT could not dispose of the appeal and prays for six months time to dispose of the appeal filed by the petitioner. - 4 - NC: 2025:KHC:6546 WP No. 3097 of 2025 4. Learned counsel for the petitioner also prays for an interim direction to the respondents to release the damaged goods. 5. Admittedly, the petitioner has filed appeal against the impugned order dated 10.10.2023 passed by the Commissioner of Customs and the said appeal is pending before the CESTAT in Appeal No.C/20140/2024. Hence, it would be appropriate to direct the CESTAT to dispose of the appeal within four months. In the meanwhile, it is open for the petitioner to seek for any interim relief by filing separate application. Ordered accordingly. 6. With the above writ petition stands disposed of. Sd/- (S.G.PANDIT) JUDGE NC CT:bms List No.: 1 Sl No.: 27