- 1 - HC-KAR NC: 2026:KHC:32867 WP No. 23947 of 2023 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 2ND DAY OF JULY, 2026 BEFORE THE HON'BLE MR. JUSTICE M.G.S. KAMAL WRIT PETITION NO. 23947 OF 2023 (GM-RES) BETWEEN: B M MUMTAZ ALI AGED ABOUT 47 YEARS, S/O LATE HAJI B M AHMED BAWA SHOWKATH MANZIL, BLOCK NO.8, CHOKKABETTU SURATHKAL, MANGALURU. …PETITIONER (BY SRI. SHAHBAAZ HUSAIN.,ADVOCATE) AND: 1. UNION OF INDIA THROUGH MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NORTH BLOCK, CABINET, SECRETARIAT RAISINA HILL, NEW DELHI-110001 REPRESENTED BY ITS SECRETARY. 2. DIRECTORATE OF ENFORCEMENT BENGALURU ZONAL OFFICE, 3RD FLOOR, B BLOCK, BMTC SHNTINAGR, K H ROAD, SHANTHINAGAR, BENGLAURU-560 027. 3. ASSISTANT DIRECTOR M.R. CHANDRA SHEKHAR, DIRECTORATE OF ENFORCEMENT, MANGALORE-575 008. 4. COMMISSIONER OF CUSTOMS COMPETENT AUTHORITY U/S 37-A (3), Digitally signed by SUMA B N Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR NC: 2026:KHC:32867 WP No. 23947 of 2023 OF FEMA 1999, 3RD FLOOR, NEW CUSTOM HOUSE, GST ROD, MEENAMBAKKAM, CHENNAI-600 016. …RESPONDENTS (BY SRI. TIMMANNA BHAT.,ADVOCATE FOR R1; SRI. JAYAKAR SHETTY., ADVOCATE FOR R2 & R3; SRI. AMIT DESHPANDE., ADVOCATE FOR R4) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED SHOW NOTICE ISSUED BY THE R -2 BEARING NO. F NO. T-4/BGZO/06/2023/1855 DATED 11.09.2023 VIDE ANNX-A AS IT IS ARBITRARY AND ILLEGAL. THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE M.G.S. KAMAL ORAL ORDER Learned counsel for the petitioner submits that sole petitioner is stated to have been passed away, therefore, no cause of action survives. Hence, he seeks for dismissal of the petition. 2. Submission is taken on record. 3. Petition is dismissed as abated. SD/- (M.G.S. KAMAL) JUDGE RL List No.: 1 Sl No.: 15