- 1 - HC-KAR NC: 2025:KHC:49322 WP No. 35168 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.35168 OF 2025 (T-CUS) BETWEEN: GEODESIC YONGNAM STRUCTURALS PRIVATE LIMITED A COMPANY INCORPORATED UNDER THE COMPANIES ACT 2013, REPRESENTED BY SRINIDHI ANANTHARAMAN, MANAGING DIRECTOR, S/O SHRI H N ANANTHARAMAN, AGED ABOUT 67 YEARS, HAVING OFFICE AT PLOT NO.4, 4TH CROSS, 1ST STAGE, PEENYA INDUSTRIAL ESTATE, BENGALURU – 560 058. …PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE DEPUTY COMMISSIONER OF CUSTOMS, SPECIAL VALUATION BRANCH AIRPORT AND AIR CARGO COMPLEX, MENZIES AVIATION BOBBA TERMINAL KEMPEGOWDA INTERNATIONAL AIRPORT, DEVANAHALLI, BENGALURU – 560 300. 2. THE ASSISTANT COMMISSIONER OF CUSTOMS GR IV, NS-III, JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TALUKA URAN, RAIGAD, MAHARASHTRA – 400 707. …RESPONDENTS (BY SRI. JEEVAN NEERALGI, ADVOCATE) Digitally signed by MADHURI S Location: High Court of Karnataka - 2 - HC-KAR NC: 2025:KHC:49322 WP No. 35168 of 2025 THIS W.P IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT IN THE NATURE OF CERTIORARI OR ANY OTHER WRIT TO QUASH INVESTIGATION REPORT NO.78/2022 (DIN 20220372MP0000217644) DATED 31.03.2022 FILED BY THE FIRST RESPONDENT (ANNEXURE-A) AND SHOW CAUSE NOTICE BEARING NO.871/2025-26/AC/GR.IV/NS-III/CAC/JNCH (DIN 20250978NV 000072297A) DATED 09.09.2025 ISSUED BY THE SECOND RESPONDENT (ANNEXURE-B). 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, petitioner seeks the following reliefs: “(a) Issue a writ in the nature of certiorari or any other writ to quash Investigation Report No.78/2022 [DIN 20220372MP0000217644] dated 31.03.2022 filed by the First Respondent [Annexure-A] and Show Cause Notice bearing No.871/2025-26/AC/Gr.IV//NS-III/CAC/JNCH [DIN 20250978NV 000072297A] dated 09.09.2025 issued by the Second Respondent [Annexure-B]. (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. A perusal of the material on record will indicate that the petitioner having imported goods through Customs, Mumbai during - 3 - HC-KAR NC: 2025:KHC:49322 WP No. 35168 of 2025 the period 2010-11, the provisional assessment under Section 18 of the Customs Act, 1962, was made by the respondent in the year 2011. Subsequently, investigation was started by the respondent, which culminated in Investigation Report No.78/2022 dated 31.03.2022 recording finding against the petitioner leading to issuance of Show Cause Notice dated 09.09.2025 to finalize the assessment order. In pursuance of the Investigation Report and the Show Cause Notice, learned counsel for the petitioner submits that for bonafide reasons, unavoidable circumstances, sufficient cause and due to prevailing Covid-19 pandemic, it was not possible for the petitioner to appear before the respondent and make submissions and put-forth all contentions during the course of investigation and as such, the petitioner is before this Court by way of the present petition. 4. Per contra, learned counsel for the respondents submits that there is no merit in the petition and the same is liable to be dismissed. 5. A perusal of the Investigation Report at Annexure – A will indicate that at paragraph 3, respondents have specifically stated that petitioner had not availed the opportunities provided to - 4 - HC-KAR NC: 2025:KHC:49322 WP No. 35168 of 2025 it. Further, in the light of the specific assertion on the part of the petitioner that its inability and omission to submit replies and contest the proceedings was due to bonafide reasons, unavoidable circumstances, sufficient cause and the prevailing Covid-19 pandemic, I deem it just and appropriate to adopt a justice oriented approach and provide one more opportunity to the petitioner by setting aside the impugned Investigation Report at Annexure – A dated 31.03.2025 and the Show Cause Notice at Annexure – B dated 09.09.2025 by remitting the matter back to the 1st respondent for reconsideration of the matter afresh in accordance with law. 6. In the result, I pass the following: ORDER (i) The petition is hereby allowed. (ii) The impugned Investigation Report at Annexure – A dated 31.03.2022 filed by the 1st respondent and the Show Cause Notice at Annexure – B dated 09.09.2025 are hereby set aside. (iii) The matter is remitted back to the 1st respondent for reconsideration of the matter afresh in accordance with law. - 5 - HC-KAR NC: 2025:KHC:49322 WP No. 35168 of 2025 (iv) The petitioner is directed to appear before the 1st respondent on 12.01.2026 without awaiting further notice from the 1st respondent. (v) The liberty is reserved in favour of the petitioner to filed pleadings, submit replies, documents etc., which shall be considered by the 1st respondent, who shall provide sufficient and reasonable opportunity to the petitioner and hear it and proceed further in accordance with law. (vi) In the event, the petitioner does not appear before the 1st respondent on 12.01.2026 as stated supra, the present order shall stand automatically recalled without further orders. Sd/- (S.R.KRISHNA KUMAR) JUDGE SV List No.: 2 Sl No.: 9