- 1 - HC-KAR NC: 2025:KHC:24362-DB RP No. 511 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 4TH DAY OF JULY, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE C.M. POONACHA REVIEW PETITION NO. 511 OF 2024 BETWEEN: M/S.PATANJALI FOODS LIMITED (FORMERLY KNOWN AS M/S RUCHI SOYA INDUSTRIES LTD) RUCHI HOUSE, SURVEY NO. 169 ROYAL PALMS, AAREY COLONY GOREGAON (EAST) MUMBAI 400065 REP BY ITS AUTHORISED SIGNATORY SHRI T GAJENDRA, DEPUTY MANAGER- LEGAL. …PETITIONER (BY SRI. RAJESH RAWAL, ADVOCATE FOR SRI. CHANDRASHEKAR REDDY K P.,ADVOCATE) AND: COMMISSIONER OF CUSTOMS NEW CUSTOMS HOUSE PANAMBUR, MANGALORE 575 010 …RESPONDENT THIS REVIEW PETITION IS FILED UNDER ORDER 47 RULE 1 READ WITH SECTION 114 OF THE CPC PRAYING TO REVIEW THE JUDGMENT AND ORDER DATED 30.09.2024 , PASSED IN CSTA NO.4/2024 ONLY TO THE EXTENT OF HOLDING THAT THE IMPUGNED DEMAND(S) RAISED AGAINST THE APPELLANT VIDE ORDER IN ORIGINAL DATED 31.07.2012, IN ADDITION TO CUSTOMS DUTY DEMAND OF RS.19,40,00,646/-, DEMAND OF INTEREST ON THE SAID DUTY AMOUNT AND THAT OF PENALTY(S) IMPOSED ON THE APPELLANT OF RS.19,40,00,646/-UNDER SECTION 112 OF THE Digitally signed by NIRMALA DEVI Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:24362-DB RP No. 511 of 2024 CUSTOMS ACT, 1962, OF RS. RS.19,40,00,646/- UNDER SECTION 114A OF THE CUSTOMS ACT, 1962 AND RS.17,45,86,615/- UNDER SECTION 114AA OF THE CUSTOMS ACT, 1962 HAVE ABATED AND HAVE STOOD EXTINGUISHED AND ETC. THIS PETITION, COMING ON FOR ADMISSION, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE C.M. POONACHA ORAL ORDER (PER: HON'BLE MR. JUSTICE C.M.POONACHA) The present review petition is filed under Order XLVII Rule 1 read with Section 114 of the Code of Civil Procedure, 19081 to review the order dated 30.9.2024 passed in CSTA No.4/2024, whereunder this Court allowed the appeal filed by the petitioner and passed the following order: 2. “In view of the aforementioned, the following: ORDER (i) The appeal is allowed. (ii) The Final Order No.21268/2023 passed in Excise Appeal No.2657/2012 dated 17.11.2023 by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, is set aside. (iii) The Miscellaneous Applications filed by the assessee before the CESTAT are allowed and it is held that the demand of `19,40,00,646/- made by the revenue against the assessee pursuant to the Order- 1 Hereinafter referred to as ‘CPC’ - 3 - HC-KAR NC: 2025:KHC:24362-DB RP No. 511 of 2024 in-Original dated 31.7.2012 has abated and has stood extinguished.” 2. The sole contention put forth by the learned counsel for the petitioner is that while allowing the appeal this Court has held that the demand of `19,40,00,646/- has stood extinguished and has not set aside the interest and penalty levied pursuant to the said demand. 3. The contention that is sought to be urged in the present review petition is misconceived since, admittedly, even as on date, the petitioner has not received any notice from the authorities claiming interest or penalty in respect of the demand of `19,40,00,646/-. Hence, the question of passing any orders in that regard does not arise. 4. In view of the aforementioned, the above review petition is dismissed as being devoid of merit. Sd/- (S.G.PANDIT) JUDGE Sd/- (C.M. POONACHA) JUDGE ND/List No.: 1 Sl No.: 10