- 1 - HC-KAR NC: 2025:KHC:25021 WP No. 28128 of 2024 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2025 BEFORE THE HON'BLE MR. JUSTICE SURAJ GOVINDARAJ WRIT PETITION NO. 28128 OF 2024 (T-CUS) BETWEEN: NXTIFY TECHNOLOGIES PRIVATE LIMITED (A COMPANY INCORPORATED UNDER COMPANIES ACT,2013) HAVING ITS REGISTERED OFFICE AT: 3RD FLOOR, 1034A, SRI SRI SAI ARCADE, 24TH MAIN, 9TH CROSS, SECTOR-1, HSR LAYOUT, BENGALURU-560102 REPRESENTED THROUGH ITS DIRECTOR MR. SHANKAR SINGH …PETITIONER (BY SMT. LEKHA G.D., AND SMT. KAVITHA DAMODARAN, ADV'S.) AND: 1. UNION OF INDIA, SECRETARY, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, NEW DELHI-110 001 2. COMMISSIONER OF CUSTOMS (PREVENTIVE), PATNA 5TH FLOOR, CENTRAL REVENUE BUILDING, BIRCHAND PATEL PATH, PATNA-800 001. Digitally signed by SHWETHA RAGHAVENDRA Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2025:KHC:25021 WP No. 28128 of 2024 3. ASSISTANT COMMISSIONER OF CUSTOMS (PREVENTIVE), PATNA 5TH FLOOR, CENTRAL REVENUE BUILDING, BIRCHAND PATEL PATH, PATNA-800 001. 4. DEPUTY COMMISSIONER OF CUSTOMS (PREVENTIVE), PATNA 5TH FLOOR, CENTRAL REVENUE BUILDING, BIRCHAND PATEL PATH, PATNA-800 001. 5. ICICI BANK LIMITED, (A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) 273, 15TH CROSS, 20TH MAIN, JP NAGAR, 5TH PHASE, BENGALURU-560 078 REPRESENTED BY ITS AUTHORISED REPRESENTATIVE. 6. RBL BANK LIMITED (A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1913) #135 MIG, 60FT ROAD, 1ST CROSS, KHB COLONY 5TH BLOCK, NEAR JYOTHI NIVAS COLLEGE BACK GATE, KORAMANGALA, BENGALURU - 560 095 REPRESENTED BY ITS AUTHORISED REPRESENTATIVE. 7. IDFC FIRST BANK LTD., (A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) GROUND FLOOR, NO. 8/3, PID NO. 49-6-8/3, BULL TEMPLE ROAD, BASAVANAGUDI, BENGALURU - 560 004 REPRESENTED BY ITS AUTHORISED REPRESENTATIVE - 3 - HC-KAR NC: 2025:KHC:25021 WP No. 28128 of 2024 8. INDUSIND BANK LIMITED (A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) GROUND FLOOR, CENTENARY BUILDING, NO. 28, MG ROAD, BENGALURU 560 001. REPRESENTED BY ITS AUTHORISED REPRESENTATIVE 9. YES BANK LTD., (A COMPANY INCORPORATED UNDER THE COMPANIES ACT, 1956) OBELISK MUNICIPAL NO. 3, KASTURBA ROAD, BENGALURU-560 001 REPRESENTED BY ITS AUTHORISED REPRESENTATIVE. …RESPONDENTS (BY SRI. M.UNNIKRISHNAN, ADV. FOR R1 TO R4, SRI. B.S.JEEVAN KUMAR, ADV. FOR R5, SRI. AVINASH B.C., ADV. FOR R6, SRI. FRANCIS XAVIER, ADV. FOR R7, SRI. NISCHAL DEV, ADV. FOR R8, R9 - YES BANK LTD., REPTD. BY ITS AUTHORIZED REPRESENTATIVE, BANGALORE - SERVED.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DIRECT UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA CALLING FOR RECORDS FROM THE RESPONDENT NO(s). 3, 4 AND RESPONDENT NO(s) 5 TO 9, THEREBY DISCLOSING THE DETAILS OF THE PROVISIONAL ATTACHMENT ORDERS ISSUED UNDER SECTION 110(5) OF THE CUSTOMS ACT, 1962 (THE ACT) AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE SURAJ GOVINDARAJ - 4 - HC-KAR NC: 2025:KHC:25021 WP No. 28128 of 2024 ORAL ORDER 1. The petitioner is before this Court seeking for following reliefs: a. Issue a Writ of Mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for records from the respondent Nos.3, 4 and respondent Nos. 5 to 9, thereby disclosing the details of the provisional attachment orders issued under Section 110(5) of the Customs Act, 1962 ('the Act'); b. Issue a Writ of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India quashing the Provisional Attachment Order dated 24.01.2024 bearing C.No.Cus/SIIB/Misc./759/2023 (Annexure -K) issued to respondent No.6, Provisional Attachment Order dated 12.04.2024 bearing C.No.CUS/SIIB/Misc.759/2023 (Annexure-M) issued to respondent No.5, Provisional Attachment Order dated 13.09.2024 bearing C.No.CUS/SIIB/Misc.759/2023 (Annexure-V) issued to respondent No.8 and Provisional Attachment Order dated 13.09.2024 bearing C.No.CUS/SIIB/Misc.759/2023 (Annexure- W1) issued to respondent No.9 and the - 5 - HC-KAR NC: 2025:KHC:25021 WP No. 28128 of 2024 Provisional Attachment Order issued to respondent No.7-Bank as being unreasonable, excessive and arbitrary and violative of Articles 14 and 19(1)(g) of the Constitution; c. Issue a Writ of Certiorari or any other writ, quashing the Show Cause Notice dated 21.08.2024 bearing C.No.CUS/SIIB/759/2023 /Part-II/2232-47 (Annexure-N), show cause notice dated 26.08.2024/27.08.2024 bearing C.No.CUS/SIIB/Misc./759/2023/ B.K. Overseas/2511-28 (Annexure-N2) issued against the petitioner, and stay all consequential proceedings/actions in lieu of the abovementioned show cause notices; d. That this Hon'ble Court be pleased to Issue a Writ of Mandamus or a writ in the nature of Certiorari or any other writ, order or direction under Article 226 of the Constitution of India direction respondent Nos.5 to 9 (i) Unfreeze the petitioner's bank account i.e. Current Account No.16690500167 held with respondent No.5 Bank; (ii) Unfreeze the petitioner's Current Account No.409000538920 held with respondent No.6 Bank; (iii) Unfreeze the petitioner's Current Account No.10110595384 held with respondent No.7 bank; - 6 - HC-KAR NC: 2025:KHC:25021 WP No. 28128 of 2024 (iv) Unfreeze the petitioner's Current Account No.10110595384 held with respondent No.8 bank; (v) Unfreeze the petitioner's Current Account No.002224000000121 held with respondent No.9 bank; e. Issue a Writ of Mandamus or a writ in the nature of Certiorari or any other appropriate writ or order or direction under Article 226 of the Constitution of India ordering and directing the respondents, their officers and subordinates to forthwith refrain from taking any further coercive steps against the petitioner, including the withdrawal of the amounts lying in the bank account of the petitioner or proceedings in pursuance of and/or in furtherance of and/or to take any other recovery actions against the petitioner; f. Pass such other and further relief/order(s) as the nature and circumstances of the case may require and for which act of kindness and justice, the petitioner shall as in duty bound every pray. 2. The memo dated 09.07.2025 which is signed by the learned counsel for the petitioner which reads as under: - 7 - HC-KAR NC: 2025:KHC:25021 WP No. 28128 of 2024 "The undersigned counsel for the petitioner seeks permission of this Hon'ble Court to withdraw the present matter on the instructions of the petitioner. The petitioner seeks liberty to approach the appropriate Court in accordance with law. This memo may be taken on record in the interest of justice and equity." 3. Accepting the said memo, the petition is dismissed as withdrawn reserving liberty to the petitioner to file petition before appropriate forum having jurisdiction. 4. Pending Interlocutory applications stands disposed of. SD/- (SURAJ GOVINDARAJ) JUDGE SSD List No.: 1 Sl No.: 42