- 1 - NC: 2025:KHC:10190 WP No. 18647 of 2019 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 10TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 18647 OF 2019 (GM-RES) BETWEEN: S CUBE ERGONOMICS PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013 HAVING ITS REGISTERED OFFICE AT 11/38, 2nd MAIN, ANAM ENCLAVE THANISANDRA, BANGALORE 560077 REPRESENTED BY ITS DIRECTOR MR SATHISH NANDAGOPAL & MRS SANTHI SATHISH …PETITIONER (BY SRI. BALARAM M L.,ADVOCATE) AND: 1. DIRECTORATE OF REVENUE INTELLIGENCE BENGALURU ZONAL UNIT NO.8 (P) 2, 1ST STAGE, 3RD BLOCK OPP BDA COMPLEX, H B R LAYOUT KALYAN NAGAR, BENGALURU-560043 REPRESENTED BY ITS PR ADDITIOAL DIRECTOR GENERAL 2. OFFICE OF THE CHIEF COMMISSIONER OF CUSTOMS COMMISSIONER OF CUSTOMS (IMPORTS) CUSTOMS HOUSE, 60, RAJA SALAI, CHENNAI-600001 3. UNION OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE GOVERNMENT OF INDIA D BLOCK IP BHAWAN , 7TH FLOOR IP ESTATE, NEW DELHI-110002 Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:10190 WP No. 18647 of 2019 REPRESENTED BY ITS SECRETARY (REVENUE) …RESPONDENTS (BY SRI. JEEVAN J NEERALGI .,ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF MANDAMUS DIRECTING THE R-2 TO REFUND THE PAYMENT/DEPOSIT OF RS.2.5 CRORES MADE BY THE PETITIONER TO THE R-2 UNDER THE ILLEGAL AND COERCIVE ACTIONS OF THE R-1 AS THE SAID ACTION OF THE R-1 HAS NO LEGAL BASIS OR AUTHORITY OF LAW AND ETC. THIS WRIT PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE SURAJ GOVINDARAJ ORAL ORDER 1. The petitioner is before this Court seeking for the following reliefs: a. Issue writ in the nature of mandamus, directing the R2 to refund the payment/deposit of Rs.2.5 crores made by the petitioner to the R2 under the illegal and coercive actions of the R1 as the said action of the R1 has no legal basis of authority of law. b. Issue writ in nature of prohibition, prohibiting the R1 from initiating any coercive and illegal action like arrest or confiscation of the imports or of goods held by the petitioner in his warehouses under mere presumption and suspicion of purported violation and without requisite assessment and due adjudication. c. Pass an order declaring the actions so initiated by the 1st respondent from April 9, 2019, Annexure-B and therefore as illegal and void ab initio. - 3 - NC: 2025:KHC:10190 WP No. 18647 of 2019 d. Pass such other or orders as this Hon’ble Court may deem fit the facts and circumstances of this case in the interest of justice and equity. 2. A memo dated 10.3.2025 has been filed signed by the learned counsel for the petitioner, which reads as under:- Memo The writ petition has become infructuous, in as much as, the petitioner challenged the same cause before the adjudicating authority. The adjudicating authority rejected the challenge and the petitioner therefore filed an Appeal under Section 129A of the Customs Act, 1962 before the Customs , Excise & Service Tax Appellate Tribunal, Bangalore. The said Appeal is pending. Wherefore this petition may be dismissed, as infructuous, in the interests of justice and equity. 3. Accepting the said memo and the submission of the learned counsel for the petitioner, the Writ Petition is dismissed as infructuous. SD/- (SURAJ GOVINDARAJ) JUDGE PRS List No.: 1 Sl No.: 55