W.P.(C) No.32512 of 2025 ORISSA HIGH COURT : CUTTACK W.P.(C) No.32512 of 2025 In the matter of an Application under Articles 226 & 227 of the Constitution of India, 1950 *** Manish Khemmka, Aged about 48 years, Son of Debi Prasad Khemka Having address at AE-384, Salt Lake, Sector-I, Bidhan Nagar (M), North 24 Parganas, West Bengal-700064. … Petitioner -VERSUS- 1. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, Government of India, having its Office at North Block, New Delhi –110 001. 2. Commissioner of Customs (Preventive), Bhubaneswar, Commissionerate, Bhubaneswar, Having office at 1st Floor, Central Revenue Building, Rajaswa Vihar, Bhubaneswar, Odisha ––751 007. … Opposite Parties. Counsel appeared for the parties: For the Petitioner : Mr. V. Sridharan, Senior Advocate W.P.(C) No.32512 of 2025 Assisted by M/s. Saswat Kumar Acharya, Abhisek Agarwal, Sahil Pargh and Abhijeet Agarwal, Advocates. For the Opposite Party No.1 : Mr. Satyanarayan Pattanaik, Central Government Counsel For the Opposite Party No.2 : Mr. Sujan Kumar Roy Choudhury, Senior Standing Counsel. P R E S E N T: HONOURABLE CHIEF JUSTICE MR. HARISH TANDON AND HONOURABLE JUSTICE MR. MURAHARI SRI RAMAN Dates of Hearing : 09.03.2026 :: Date of Order : 27.04.2026 ORDER Assailing the impugned Order-in-Original dated 24th September, 2025 in Order-in-Original No.02/CC(P)/ BBSR/CUS/Commissioner/2025 vide Annexure-11 passed by the Commissioner of Customs (Preventive), Bhubaneswar-opposite party no.2 under the Customs Act, 1962, the instant writ petition has been filed by the petitioner beseeching to invoke power under Articles 226 & 227 of the Constitution of India to grant following relief(s): W.P.(C) No.32512 of 2025 “In view of the aforesaid facts and circumstances, it is humbly prayed that this Hon’ble Court may kindly be pleased to – A. Admit the writ petition and issue appropriate writ(s) quashing the impugned OIO dated 24.09.2025 passed by the OP No.2 under Annexure-11, and all consequential penalty and other proceedings arising therefrom; B. Pass such other order (s) as may be deemed just and proper in the interest of justice; And for this act of kindness, the Petitioner as in duty bound shall ever pray.” 2. This writ petition is tagged to W.P.(C) No.32424 of 2025 and came up for hearing on 09.03.2026. It is submitted by the learned counsel appearing for the respective parties that issue involved in this writ petition is identical to W.P.(C) No.32424 of 2025. It is conceded by the learned counsel for both sides that the result of said writ petition would abide this writ petition. 3. Hearing of W.P.(C) No.32424 of 2025 being concluded on 09.03.2026, the same was kept reserved for preparation of judgment and the judgment in the said case is pronounced today (27.04.2026) in open Court. 4. In view of the above conceded position, the instant writ petition stands disposed of in terms of the judgment pronounced today (27.04.2026) rendered in W.P.(C) W.P.(C) No.32512 of 2025 No.32424 of 2025. Accordingly, this Court sets aside the Order-in-Original dated 24th September, 2025 vide Annexure-11 passed by the Commissioner of Customs (Preventive), Bhubaneswar and remit the matter to the authority concerned to adjudicate afresh as directed in the other writ petition referred to herein above within the period stipulated therein. 4.1. The writ petition is disposed of, but in the circumstances with no order as to costs. Pending Interlocutory Applications, if any, shall stand disposed of accordingly. I agree. (HARISH TANDON) (MURAHARI SRI RAMAN) CHIEF JUSTICE JUDGE High Court of Orissa, Cuttack The 27th April, 2026/Aswini/Laxmikant SETHY Designation: Personal Assistant (Secretary-in- charge) COURT, CUTTACK Signature Not Verified