- 1 - NC: 2025:KHC:13409 WP No. 17939 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 27TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 17939 OF 2023 (T-CUS) BETWEEN: SHREE INFO SYSTEM SOLUTIONS PVT. LTD., (A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 2013), REPRESENTED BY ITS BRANCH MANAGER AND AUTHORIZED SIGNATORY, SHRI. KONGARA NAGENDRA BABU, S/O. KONGARA SATYANARAYANA, AGED ABOUT 40 YEARS, NO. 7, KANNIKA NIVAS, JUNCTION OF 5TH AND ‘C’ CROSS ROAD, VIJAYA BANK COLONY, BANASWADI, BENGALURU - 560 043. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE COMMISSIONER OF CUSTOMS (APPEALS) 4TH FLOOR, TTMC-BMTC COMPLEX, HAL AIRPORT ROAD, DOMMALURU, BENGALURU - 560 071. 2. THE JOINT COMMISSIONER OF CUSTOMS, INLAND CONTAINER DEPOT, WHITEFIELD, BENGALURU - 560 300. …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLE 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASHING IMPUGNED ORDER BEARING ORDER-IN-APPEAL NO.72/2023 (DIN 2023 0572 MR0000116391) DATED 25.05.2023 PASSED AND ISSUED BY THE RESPONDENT NO.1 (ANNEXUR – A) PASSED AND ISSUED BY THE RESPONDENT NO.1 AND / OR RESTRAIN THE SAID AUTHORITY ADJUDICATING THE SAME. Digitally signed by NANDINI D Location: High Court of Karnataka - 2 - NC: 2025:KHC:13409 WP No. 17939 of 2023 THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR JUSTICE S.R.KRISHNA KUMAR ORAL ORDER In this petition, the petitioner seeks the following reliefs: “(a) Issue a writ in the nature of mandamus or any other writ quashing impugned Order-in-Appeal No.72/2023 (DIN 2023 0572 MR0000116391) dated 25.05.2023 passed and issued by the Respondent No.1 (Annexure-A) passed and issued by the Respondent No.1 and/or restrain the said authority from adjudicating the same. (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.” 2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record. 3. In addition to reiterating the various contentions urged in the petition and referring to the material on record, learned counsel for the petitioner submits that pursuant to the show-cause notice dated 17.03.2021 issued by respondent No.2 to the petitioner, respondent No.2 passed an Order, which was challenged by the petitioner in appeal under Section 138 of the Customs Act, 1962 (for short “the said Act of 1962”) before - 3 - NC: 2025:KHC:13409 WP No. 17939 of 2023 respondent No.1. It is submitted that on 25.05.2023, the petitioner requested respondent No.1 to grant him sometime to rectify the defects said to be contained in the appeal papers. Instead of granting time to the petitioners to rectify the defects, respondent No.1 proceeded to dismiss the appeal without going into the merits, on the sole ground that the defects have not been rectified. It therefore submitted that the impugned order at Annexure-A passed by respondent No.1-Appellate Authority be set aside and the matter be remitted back to respondent No,1 for reconsideration afresh on merits, so that the petitioner could rectify the defects and prosecute the appeal on merits and necessary directions may be issued in this regard. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and that the same is liable to be dismissed. 5. A perusal of the impugned order at Annexure-A dated 25.05.2023 will indicate that respondent No.1 has summarily rejected the appeal on the sole ground that the defects have not been rectified by the petitioner; however, in the light of the specific submission made by the petitioner that if the impugned order is set - 4 - NC: 2025:KHC:13409 WP No. 17939 of 2023 aside and the matter is remitted back to respondent No.1, by providing an opportunity to the petitioner and for reconsideration of the matter afresh, by granting liberty to rectify the defects and also to prosecute the appeal on merits, by adopting a justice oriented approach, I deem it just and appropriate to allow this petition by directing respondent No.1 to give an opportunity to the petitioner to cure the defects and prosecute the appeal on merits. 6. In the result, I pass the following: ORDER i. The petition is allowed. ii. The impugned Order-in-Appeal No.72/2023 dated 25.05.2023 at Annexure-A, passed by respondent No.1, is hereby set aside. iii. The matter is remitted back to respondent No.1 for reconsideration afresh, in accordance with law. iv. Respondent No.1 is directed to permit the petitioner to rectify the defects. v. Respondent No.1 shall decide the appeal on merits after providing sufficient opportunity to the petitioner, in accordance with law. - 5 - NC: 2025:KHC:13409 WP No. 17939 of 2023 vi. All rival contentions on all aspects of the matter are kept open and no opinion is expressed on the same. Sd/- (S.R.KRISHNA KUMAR) JUDGE BMC List No.: 1 Sl No.: 16