- 1 - HC-KAR NC: 2025:KHC:19169 WP No. 13209 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6TH DAY OF JUNE, 2025 BEFORE THE HON'BLE MR JUSTICE B M SHYAM PRASAD WRIT PETITION NO. 13209 OF 2025 (T-CUS) BETWEEN: DR. SIDDALINGAPPA PALALOCHANA RAKSHIT, AGED ABOUT 56 YEARS, S/O. PALALOCHANA SIDDALINGAPPA, PAN NO. ADRPR1448K 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. ARYAMAN GHULATI.,ADVOCATE) AND: 1. COMMISSIONER OF CUSTOMS, NEW CUSTOMS HOUSE, PANAMBUR, MANGALORE - 575 010. 2. PRINCIPAL COMMISSIONER OF CUSTOMS, AIRPORT AND AIR CARGO COMMISSIONERATE, MENZIES AVIATION TERMINAL, DEVANAHALLI, BENGALURU-560 300. 3. THE INTELLIGENCE OFFICER, DIRECTORATE OF REVENUE INTELLIGENCE, BANGALORE ZONAL UNIT, NO.8(P)2, 1ST STAGE, Digitally signed by VANAMALA N Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:19169 WP No. 13209 of 2025 3RD BLOCK, OPP. BDA COMPLEX, HBR LAYOUT, KALYAN NAGAR POST, BANGALORE - 560 043. 4. PRINCIPAL ADDITIONAL DIRECTOR GENERAL, DRI, DZU, B-3AND4, 6TH FLOOR, PT. DEENDAYAL ANTYODAYA BHAWAN, CGO COMPLEX, LODHI ROAD, NEW DELHI 110 003. 5. THE INTERIM BOARD FOR SETTLEMENT, REPRESENTED BY ITS SECRETARY, II FLOOR, NARMADA BLOCK CUSTOM HOUSE, 60, RAJAJI SALAI, CHENNAI 600 001. 6. THE UNION OF INDIA, REPRESENTED BY ITS SECRETARY, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, NORTH BLOCK, NEW DELHI 110 001. …RESPONDENTS (BY SRI. ARAVIND V CHAVAN.,ADVOCATE) THIS WP IS FILED UNDER ARTICLES 226 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT THE FIFTH RESPONDENT PERMITTING THE PETITIONER TO FILE AN APPLICATION UNDER SECTION 127B OF THE CUSTOMS ACT, 1962, IN CONNECTION WITH PROCEEDINGS INSTITUTED VIDE SHOW CAUSE NOTICE BEARING SCN SL. NO. 252/2023-24 DATED 08/03/2024 WITH DIN NO. 20240372MP0000666C8D (ANNX-A) ISSUED BY THE SECOND RESPONDENT READ WITH CORRIGENDUM NO. 2 BEARING FILE NO. - 3 - HC-KAR NC: 2025:KHC:19169 WP No. 13209 of 2025 ACC/ASST/MISC/254/2024-PGAG/1164 DATED 27/03/2025 (ANNX-A1) (COLLECTIVELY THE SHOW CAUSE NOTICE) ISSUED BY THE SECOND RESPONDENT ALONG WITH A DIRECTION TO THE FIFTH RESPONDENT TO CONSIDER THE SAID APPLICATION UNDER SECTION 127B OF THE CUSTOMS ACT, 1962 AS A PENDING APPLICATION IN TERMS OF SECTION 127A(ea) OF THE CUSTOMS ACT, 1962 AND THUS IN THE FACTS AND CIRCUMSTANCES, RENDER JUSTICE. THIS PETITION, COMING ON FOR FINAL HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE B M SHYAM PRASAD ORAL ORDER The learned counsel for the petitioner submits that the Show Cause Notice dated 08.03.2024 [Annexure-A] is called in question, amongst others, on the ground that despite specific directions of this Court, a Corrigendum to the show cause notice has not been issued prejudicing the petitioner's right to seek settlement, but during the pendency of this writ petition, final orders are passed on the show cause - 4 - HC-KAR NC: 2025:KHC:19169 WP No. 13209 of 2025 notice. The learned counsel seeks liberty to withdraw the petition without prejudice to call in question such final order. Upon informing Sri Aravind V Chavan, the learned counsel for the respondent and finding the request reasonable, the petition is dismissed as withdrawn but with liberty to challenge the final order that could be. Sd/- (B M SHYAM PRASAD) JUDGE AN/- List No.: 1 Sl No.: 3