- 1 - NC: 2025:KHC:13198 WP NO.32552 of 2024 C/W WP NO.13033 OF 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 28TH DAY OF MARCH, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R. KRISHNA KUMAR WRIT PETITION NO.32552 OF 2024 (T-CUS) C/W WRIT PETITION NO.13033 OF 2024 (GM-CUS) IN W.P. No.32552/2024 BETWEEN: VENKATESWARALU KATARU S/O VENKATAIAH KATARU AGED ABOUT 25 YEARS, RESIDING AT NO.5/17, NAYUNIPALLI VARIKUNTLA, S.A. KASINAYANA MANDAL, Y.S.R. DISTRICT, ANDHRA PRADESH - 516 217. …PETITIONER (BY SRI. MOHAMMED TAHIR, ADVOCATE) AND: 1. THE PRINCIPAL COMMISSIONER OF CUSTOMS, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, AIRPORT AND AIR CARGO, KEMPEGOWDA INTERNATIONAL CUSTOMS, DEVANAHALLI, BENGALURU - 560 300. 2. ADDITIONAL COMMISSIONER OF CUSTOMS KEMPEGOWDA INTERNATIONAL CUSTOMS, DEVANAHALLI, BENGALURU - 560 300. 3. SUPERINTENDENT OF CUSTOMS AIR INTELLIGENCE UNIT 'C' BATCH, Digitally signed by ARUNKUMAR M S Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:13198 WP NO.32552 of 2024 C/W WP NO.13033 OF 2024 KEMPEGOWDA INTERNATIONAL AIRPORT, BENGALURU - 562 300. …RESPONDENTS (BY SRI. AKASH B. SHETTY, ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO QUASH THE SHOW CAUSE NOTICE BEARING NO.C NO. VIII/48/188/2023-24 AIU- 'C' CUS DATED 31.05.2024 VIDE ANNEXURE-A AND CONSEQUENTLY RELEASE THE CONFISCATED I.E., 2 GOLD BARS UNDER THE MAHAZAR DATED 28.12.2023; DIRECT THE RESPONDENTS TO RECEIVE THE ACTUAL CUSTOM DUTY WITHOUT IMPOSING ANY PENALTY AND INTEREST; AND ETC. IN W.P. NO.13033/2024 BETWEEN: VENKATESWARALU KATARU S/O VENKATAIAH KATARU, AGED ABOUT 25 YEARS, R/AT NO. 5/17, NAYUNIPALLI VARIKUNTLA, S.A. KASINAYANA MANDAL, Y.S.R. DISTRICT, ANDHRA PRADESH - 516 217. ...PETITIONER (BY SRI. MOHAMMED TAHIR, ADVOCATE) AND: 1. THE CHIEF COMMISSIONER OF CUSTOMS, (BENGALURU CUSTOME ZONE ), CENTRAL REVENUE (C.R) BUILDING, NO.1 QUEENS ROAD, BENGALURU - 560 001. 2. SUPERINTENDENT OF CUSTOMS, AIR INTELLIGENCE UNIT 'C' BATCH, - 3 - NC: 2025:KHC:13198 WP NO.32552 of 2024 C/W WP NO.13033 OF 2024 KEMPEGOWDA INTERNATIONAL AIRPORT, BENGALURU - 562 300. ...RESPONDENTS (BY SRI. AKASH B SHETTY.,ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO RELEASE THE CONFISCATED I.E. 2 GOLD BARS ON 28.12.2023 BEARING SL.NO.CBLR-2497 UNDER THE MAHAZAR DATED 28.12.2023 VIDE ANNEXURE-A, AFTER COLLECTING CUSTOM DUTY AS PER THE CUSTOM BAGGAGE RULES; AND ETC. THESE PETITIONS 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 Writ Petition No.32552/2024, the petitioner seeks following relief: "i. Issue writ of certiorari to quash the Show cause notice bearing No.C.No.VIII/48/188/2023-24 AIU-'C' CUS dated 31.05.2024 at Annexure-A and consequently release the confiscated i.e., 2 gold bars under the Mahazar dated 28.12.2023; ii. Direct the respondents to receive the actual custom duty without imposing any penalty and interest." - 4 - NC: 2025:KHC:13198 WP NO.32552 of 2024 C/W WP NO.13033 OF 2024 2. In Writ Petition No.13033/2024, the petitioner seeks following relief: "Issue writ of mandamus to release the confiscated i.e., 2 gold bars on 28.12.2023 bearing Sl.No.CBLR-2497 under the Mahazar dated 28.12.2023 at Annexure-A, after collecting custom duty as per the custom baggage rules." 3. Heard learned counsel for the petitioner and learned counsel for respondents and perused the material on record. 4. Though the several contentions have been urged by the petitioner in the petitions, it is an undisputed fact that, in response to the impugned Show Cause Notice at Annexure-A dated 31.05.2024 produced in Writ Petition No.32552 of 2024, the petitioner has submitted his reply and the respondents are conducting the adjudication proceedings against the petitioner in relation to the seized goods. 5. Under these circumstances, without expressing any opinion on merits/demerits of the rival contentions, I am of the view that, both the petitions deserves to be disposed of, directing the respondents to conclude the adjudication proceedings pursuant to the issuance of impugned Show Cause Notice dated 31.05.2024 produced at Annexure- A in Writ Petition No.32552/2024 within an period of three months from the date of receipt of copy of this order. - 5 - NC: 2025:KHC:13198 WP NO.32552 of 2024 C/W WP NO.13033 OF 2024 6. Further, liberty is reserved in favour of the petitioner to file appropriate application seeking provisional / interim release of the seized goods. If such an application is filed by the petitioner, the respondents shall consider the same and take appropriate decision and pass appropriate orders in accordance with law, within an outer limit of four weeks from the date of filing of such application by the petitioner. 7. Subject to aforesaid directions and liberty reserved in favour of the petitioner, both petitions stand disposed of. SD/- (S.R. KRISHNA KUMAR) JUDGE ARK List No.: 1 Sl No.: 14