- 1 - NC: 2025:KHC:15714 WP No. 7389 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 16TH DAY OF APRIL, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 7389 OF 2022 (T-CUS) BETWEEN: MR. M. VENKATESHA AGED 46 YEARS S/O LATE MUNIYAPPA ASSISTANT MANAGER M/S. CHAKIAT AGENCIES NO.35, PRUTHVI LAYOUT CHANNASANDRA KADUGODI BANGALORE - 560 066. …PETITIONER (BY SRI. CHANDRASHEKARA .K., ADVOCATE) AND: 1. THE ADDITIONAL COMMISSIONER OF CUSTOMS INLAND CONTAINER DEPOT, WHITEFIELD BANGALORE - 560 066. 2. COMMISSIONER OF CUSTOMS (APPEALS), BMTC BUILDING ABOVE BMTC BUS STAND OLD AIRPORT ROAD, DOMLUR BANGALORE - 560 071. …RESPONDENTS (BY SRI. ARAVIND V CHAVAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE ORDER-IN-APPEAL NO.707/2022 DTD 14.03.2022 IN C.APPEAL NO.26/2021 PASSED BY THE R- 2 VIDE ANNX-A AS BEING CONTRARY TO THE PROVISIONS OF SECTION 128A OF THE CUSTOMS ACT AND ETC., THIS WRIT PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR Digitally signed by SWAPNA V Location: High Court of Karnataka - 2 - NC: 2025:KHC:15714 WP No. 7389 of 2022 ORAL ORDER In this petition, petitioner seeks the following reliefs: "WHEREFORE, it is prayed that this Hon'ble Court be pleased to: (a) Issue a Writ of certiorari quashing the Order-in- Appeal No.707/2022 dated 14.3.2022 in C.Appeal No.26/2021 passed by the Respondent No.2 (Annexure "A") as being contrary to the provisions of Section 128A of the Customs Act. (b) Issue a writ of manadamus or any other appropriate writ, order or directions, directing the Respondent No.2 to hearing the matter in accordance with the requirements of Section 128A of the Customs Act. (c) Pass such other order or orders as the case may be in the circumstances of the case." 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. A perusal of the material on record would indicate that aggrieved by the order-in-original dated 16.12.2020, the petitioner filed an appeal before respondent No.2 - Appellate Authority in Appeal No.26 of 2021. It is contended that during the course of the proceedings before the Appellate Authority, the petitioner could not appear due to bonafide reasons, unavoidable circumstances and sufficient cause, despite which, respondent No.2 has proceeded to - 3 - NC: 2025:KHC:15714 WP No. 7389 of 2022 dismiss the appeal by noting that the appellant is not diligent in prosecuting the appeal. In this context, learned counsel for the petitioner submits that if the impugned order at Annexure A dated 14.03.2022 dismissing the appeal is set aside and the matter is remitted back to respondent No.2 for reconsideration afresh in accordance with law, the petitioner would appear before respondent No.2 - Appellate Authority on a date to be fixed by this Court in the present order and prosecute the appeal immediately in accordance with law. 4. Per contra, learned counsel for the respondent would support the impugned order and submits that there is no merit in the petition and the same is liable to be dismissed. 5. In view of the aforesaid facts and circumstances and the submission made by the learned counsel for the petitioner, I deem it just and appropriate to adopt justice oriented approach and set aside the impugned order at Annexure-A dated 14.03.2022 and remit the matter back to respondent No.2 for reconsideration of Appeal No.26 of 2021 afresh in accordance with law. 6. In the result, pass the following: - 4 - NC: 2025:KHC:15714 WP No. 7389 of 2022 ORDER (i) The petition is hereby allowed. (ii) The impugned order dated 14.03.2022 vide Annexure-A is hereby set aside. (iii) The matter is remitted back to respondent No.2 - Appellate Authority for re-consideration afresh in accordance with law. (iv) The petitioner shall appear before respondent No.2 - Appellate Authority on 22.05.2025 without awaiting further notice from respondent No.2. (v) Liberty is reserved in favour of the petitioner to submit additional pleadings, documents etc., which shall be considered by respondent No.2 who shall provide sufficient and reasonable opportunity to the petitioner and dispose off the appeal in accordance with law. (vi) It is further directed that till disposal of the appeal by respondent No.2 - Appellate Authority, the notice dated 13.03.2025 issued by respondent No.1 shall remain in abeyance. (vii) All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the merits of the case. Sd/- (S.R.KRISHNA KUMAR) JUDGE *bgn/- CT:VS/List No.: 1 Sl No.: 29