- 1 - NC: 2025:KHC:8036-DB CSTA No. 3 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 24TH DAY OF FEBRUARY, 2025 PRESENT THE HON'BLE MR JUSTICE KRISHNA S DIXIT AND THE HON'BLE MR JUSTICE G BASAVARAJA CUSTOMS APPEAL NO.3 OF 2022 BETWEEN: THE COMMISSIONER OF CUSTOMS C. R. BUILDING, QUEEN ROAD, P B NO. 5400 BANGALORE -560 001 KARNATAKA …APPELLANT (BY SRI. ARVIND V. CHAVAN, ADVOCATE) AND: M/S PRIMACY INDUSTRIES LTD (EARLIER KNOWN AS M/S PRIMACY INDUSTRIES PVT LTD PLOT NO 7A, BAIKAMPADY INDUSTRIES AREA, MANGALURU - 575 011. KARNATAKA …RESPONDENT (BY SRI. RAVI RAGHAVAN, ADVOCATE AND MISS. MEGHANA LAL, ADVOCATE) THIS CUSTOMS APPEAL HAS FILED UNDER SEC. 130 OF THE CUSTOMS ACT, ARISING OUT OF ORDER DATED 14/08/2019 PASSED IN FINAL ORDER NO. 20632/2019 BY THE CESTAT, SOUTH ZONAL BENCH, BENGALURU TO ANSWER THE SUBSTANTIAL QUESTIONS OF LAW FRAMED THEREIN IN FAVOUR OF THE APPELLANT IN THE INTEREST OF JUSTICE AND EQUITY AND SET ASIDE THE IMPUGNED FINAL ORDER Digitally signed by LAKSHMINARAYAN N Location: High Court of Karnataka - 2 - NC: 2025:KHC:8036-DB CSTA No. 3 of 2022 NO. 20632/2019 DATED 14/08/2019 PASSED BY THE CESTAT, SOUTH ZONAL BENCH, BENGALURU IN THE INTEREST OF JUSTICE AND EQUITY. THIS APPEAL, COMING ON FOR FURTHER ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: 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) This Appeal is not maintainable in view of the monetary limit described under C.B.I & C. (Judicial Cell) Instruction F.No.390/Misc./30/2023-JC, dated 02.11.2023 subject to all just exceptions. Hence, Appeal is disposed off as not maintainable. Liberty is reserved to seek revival, if it is otherwise maintainable by way of exception. Costs made easy. Sd/- (KRISHNA S DIXIT) JUDGE Sd/- (G BASAVARAJA) JUDGE DR List No.: 1 Sl No.: 31