- 1 - NC: 2025:KHC:9494 WP No. 5025 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 5TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.5025 OF 2025 (T-CUS) BETWEEN: DR. SIDDALINGAPPA PALALOCHANA RAKSHIT, S/O. PALALOCHANA SIDDALINGAPPA AGED ABOUT 56 YEARS, PAN NO.ADRPP1448K SOLE PROPRIETOR, M/S. BANGALORE MEDICAL SYSTEM, NO.5 AND 6, 1ST FLOOR, S.M. ROAD, T.DASARAHALLI, BENGALURU URBAN, KARNATAKA - 560 057. …PETITIONER (BY SRI. S.MUTHUVENKATARAMAN, ADVOCATE FOR SRI. ABHINAY.S., ADVOCATE) AND: 1. COMMISSIONER OF CUSTOMS, NEW CUSTOMS HOUSE, PANAMBUR, MANAGLORE- 575010. 2. PRINCIPAL COMMISSSIONER OF CUSTOMS, AIRPORT AND AIR CARGO COMMISSIONERATE, MENZIES AVIATION TERMINAL, DEVANAHALLI, BENGALURU -560300. Digitally signed by LEELAVATHI S R Location: High Court of Karnataka - 2 - NC: 2025:KHC:9494 WP No. 5025 of 2025 3. THE INTELLIGENCE OFFICER, DIRECTORATE OF REVENUE INTELLIGENCE, BANGALORE ZONAL UNIT, NO.8(P)2 1ST STATGE, 3RD BLOCK, OPP. BDA COMPLEX, HBR LAYOUT, KALYAN NAGAR POST BANGALORE - 560043. 4. PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DRI, DZU, B-3-4, 6TH FLOOR, PT. DEENDAYAL ANTYODAYA BHAWAN, CGO COMPLEX, LODHI ROAD, NEW DELHI -110003. …RESPONDENTS (BY SRI. ARAVIND.V.CHAVAN, ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA, PRAYING TO DIRECT THE FIRST RESPONDENT TO ISSUE A CORRIGENDUM, TAKING ON RECORD AND PROPOSE TO APPROPRIATE IN THE SHOW CAUSE NOTICE BEARING SCN SI.NO.252/2023-24 DATED 08.03.2024 WITH DIN NO.20240372MP0000666C8D (ANNEXURE-A) THE AMOUNTS DEPOSITED BY THE PETITIONER VIDE T.R.6 CHALLAN DATED 13.06.2023 (DD NO.153717 DATED 13.06.2023 (ANNEXURE-E.1.), 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 - 3 - NC: 2025:KHC:9494 WP No. 5025 of 2025 ORAL ORDER In this petition, the petitioner has sought for the following reliefs: (i) To issue a writ, order, or direction, more in the nature of Writ of Mandamus or any other appropriate writ, directing the First Respondent to issue a corrigendum, taking on record and propose to appropriate in the Show Cause Notice bearing SCN Sl.No.252/2023-24 dated 08.03.2024 with DIN No.20240372MP0000666C8D (Annexure A) the amounts deposited by the Petitioner vide T.R.6 Challan dated 13.06.2023 (DD No.153717 dated 13.06.2023 (Annexure E.1.), and thus in the facts and circumstances, render justice. (ii) To award Costs of and incidental to this Writ Petition be paid by the Respondents; (iii) To issue order(s), direction(s), writ(s) or any other relief(s) as this Hon'ble Court deems fit and proper in facts and circumstances of the case and in the interest of justice. 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. - 4 - NC: 2025:KHC:9494 WP No. 5025 of 2025 3. In addition to reiterating the various contentions urged in the memorandum of petition and referring to the material on record, learned counsel for the petitioner invites my attention to the various amounts deposited by the petitioner including a sum of Rs.1,08,70,664/- vide T.R.6 Challan dated 13.06.2023, in order to contend that the said amount has not been reckoned/considered or appropriated in the show-cause notice dated 08.03.2024 issued by respondent No.2 at Annexure-A and as such, the petitioner is before this Court, seeking appropriate directions to concerned respondent to issue corrigendum by incorporating the details of the aforesaid amount in terms of the aforesaid Challan within stipulated time frame. 4. Per contra, learned counsel for the respondents submit that if reasonable time is granted, the respondents would address the grievance of the petitioner and issue corrigendum in accordance with law. 5. In view of the aforesaid facts and circumstances, I deem it just and appropriate to dispose of the petition directing respondent No.2 to address grievance of the petitioner and issue corrigendum to the show-cause notice dated 08.03.2024 at - 5 - NC: 2025:KHC:9494 WP No. 5025 of 2025 Annexure-A by taking into account and considering the amount deposited by the petitioner vide T.R.6 Challan dated 13.06.2023 in accordance with law, within a period of four weeks from the date of receipt of a copy of this order. 6. In order to enable respondent No.2 to comply this order, the petitioner shall submit a representation along with relevant documents within a period of one week from today. 7. It is further directed that till respondent No.2 issues corrigendum as stated supra, respondent No.1 shall not proceed further in the matter nor take any steps/action against the petitioner. 8. With the aforesaid directions, the petition stands disposed of. Sd/- (S.R.KRISHNA KUMAR) JUDGE SMJ List No.: 1 Sl No.: 53