- 1 - HC-KAR NC: 2025:KHC:38343-DB CSTA No. 02 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23RD DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND CUSTOMS APPEAL No. 02 OF 2025 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF CUSTOMS AIRPORT AND AIR CARGO COMMISSIONERATE, MENZIES AVIATION BUILDING, DEVANAHALLI, BENGALURU-560 300. …APPELLANT (BY SRI ARAVIND V CHAVAN, SENIOR STANDING COUNSEL) AND: 1. M/S FAXTEL SYSTEMS (INDIA) PRIVATE LIMITED, No.570, 5TH MAIN, 17TH CROSS, INDIRANAGAR 2ND STAGE, BANGALORE-560038. REPRESENTED BY MANAGING DIRECTOR. …RESPONDENT (BY SRI SHASHANK NAGENDRAN, ADVOCATE) THIS CSTA / CUSTOMS APPEAL IS FILED UNDER SECTION 130 OF THE CUSTOMS ACT 1962, ARISING OUT OF ORDER DATED 25.06.2024 PASSED IN FINAL ORDER No. 20509/2024 PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDER PASSED BY THE HON'BLE CESTAT, BANGALORE IN FINAL ORDER No.20509/2024 DATED 25.06.2024 VIDE ANNEXURE A AND CONFIRM THE ORDER -IN-ORIGINAL DATED 13.02.2013 PASSED BY THE DEPUTY COMMISSIONER (REFUNDS) OF CUSTOMS AND ORDER-IN-APPEAL DATED 20.11.2013 PASSED BY THE COMMISSIONER OF CUSTOMS (APPEALS). Digitally signed by VALLI MARIMUTHU Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:38343-DB CSTA No. 02 of 2025 THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE S.G.PANDIT and HON'BLE MR. JUSTICE K. V. ARAVIND ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE K. V. ARAVIND) Heard Sri. Aravind V. Chavan, learned Senior Standing Counsel for the appellant-Revenue and Sri. Shashank Nagendran, learned counsel for the respondent. 2. This appeal by the Revenue under Section 130 of the Customs Act, 1962, assailing the Final Order No.20509/2024 dated 25.06.2024 passed by the Customs, Excise and Service Tax Appellate Tribunal, Bengaluru (for short 'CESTAT'). 3. This Court by order dated 26.03.2025 admitted the appeal on the following substantial questions of law: "1. Whether on the facts and in the circumstances of the case, the Hon'ble CESTAT has erred in not appreciating the fact, that the CA Certificate submitted by the assessee fails to prove that the burden of duty has not been passed on to any other person as rightly brought out in the Order- In-Original's and Order-In-appeals? - 3 - HC-KAR NC: 2025:KHC:38343-DB CSTA No. 02 of 2025 2. Whether on the facts and in the circumstances of the case, the Hon'ble CESTAT has erred in Interpretation of law, since it has not taken into consideration the claimant's own submission and inability to provide ledger abstracts/balance sheet substantiate accounting of the claimed amount? 3. Whether on the facts and in the circumstances of the case, the Hon'ble CESTAT has erred in not appreciating the law, that in the facts of the present case there has been significant procedural irregularities, by undermining the importance of para 2(b) of Notification No. 102/2007 dated 14.09.2007. 4. Whether on the facts and in the circumstances of the case, the Hon'ble CESTAT has erred in following the ratio of the decisions in the matter of Customs, Bangalore Vs M/s Apple India Pvt Ltd without discussing the merits of the case?" 4. The factual aspects and the substantial questions of law raised in the present appeal are identical to those in CSTA No.09/2024, decided on 23.09.2025. The questions are answered in favour of the respondent-assessee and against the Revenue. 5. As identical facts and substantial questions of law are involved in the present appeal, following the judgment in CSTA No.09/2024, disposed of on 23.09.2025, hence, we pass the following: - 4 - HC-KAR NC: 2025:KHC:38343-DB CSTA No. 02 of 2025 ORDER (i). The appeal is dismissed. (ii). The substantial questions of law are answered in favour of the respondent- Assessee and against the appellant- Revenue. (iii). No order as to costs. Sd/- (S.G.PANDIT) JUDGE Sd/- (K. V. ARAVIND) JUDGE DDU List No.: 1 Sl No.: 43