- 1 - NC: 2025:KHC:2068-DB CSTA No. 4 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 20TH DAY OF JANUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA CUSTOMS APPEAL NO. 4 OF 2023 BETWEEN: M/S. NEHA TRADERS, NO. 2027, SEEBAIAH ROAD, DEVARAJ MOHALLA, MYSURU, KARNATAKA 570 001 …APPELLANT (BY SRI. RAVI RAGHAVAN, ADVOCATE) AND: CUSTOMS AUTHORITY FOR ADVANCE RULINGS, NEW CUSTOMS HOUSE, BALLARD ESTATE, MUMBAI 400 001 …RESPONDENT (BY SRI. NEERALGI JEEVAN BABU JAGADISH, ADVOCATE) THIS CSTA / CUSTOMS APPEAL IS FILED UNDER SECTION 28KA OF THE CUSTOMS ACT 1962, PRAYING TO A)SET ASIDE THE IMPUGNED ADVANCE RULING DATED 03.10.2023 ISSUED BY THE RESPONDENT ENCLOSED AS ANNEXURE-A THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: Digitally signed by NANDINI D Location: HIGH COURT OF KARNATAKA - 2 - NC: 2025:KHC:2068-DB CSTA No. 4 of 2023 CORAM: HON'BLE MR JUSTICE KRISHNA S DIXIT and HON'BLE MR JUSTICE G BASAVARAJA ORAL JUDGMENT (PER: HON'BLE MR JUSTICE KRISHNA S DIXIT) Learned counsel for the appellant has moved a memo dated 20.01.2025, seeking leave of the Court to treat the appeal as having become infructuous in view of the changed circumstances. 2. The memo reads as under: "It is submitted that the above numbered Customs Appeal was filed before this Hon'ble Court on 04.12.2023 against the impugned Ruling No. CAAR/Mum/ACR/66/2023 dated 03.10.2023 passed by Customs Authority for Advance Rulings, Mumbai. The Appellant submits that they do not want to pursue the above numbered Appeal and are desirous to withdraw the same. Wherefore, it is prayed that this Hon'ble Court be pleased to permit the Appellant to withdraw the above numbered Customs Appeal in the ends of justice." - 3 - NC: 2025:KHC:2068-DB CSTA No. 4 of 2023 3. On being asked, the panel counsel appearing for the respondent-Revenue signifies his consent to grant the relief. In view of the above, the appeal is accordingly disposed of as having become infructuous in terms of the memo. Ordered accordingly. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE RD