- 1 - HC-KAR NC: 2026:KHC:34811-DB CSTA No. 7 of 2022 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF JULY, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE DR. JUSTICE K.MANMADHA RAO C.S.T.A. No. 7 OF 2022 BETWEEN: SHRI NAZHAR AHMED S/O MOULANA FAKARDRI ABDUL KADIR BASHA AGED ABOUT 41 YEARS MOULANA MANZIL MUSLIM MOHALLA SHIROOR, KUNDAPURA UDUPI-576124. …APPELLANT (BY SRI. HIREMATH SIDDALINGAYYA SHARANAYYA, ADV. -ABSENT) AND: COMMISSIONER OF CUSTOMS CENTRAL REVENUE BUILDING QUEEN’S ROAD BANGALORE-560001. …RESPONDENT (BY SRI. UNNIKRISHNAN, ADV.) THIS APPEAL IS FILED UNDER SEC.130(A) OF THE CUSTOMS ACT, PRAYING TO (I) TO DECIDE THE SUBSTANTIAL QUESTIONS OF LAW FRAMED ABOVE IN FAVOUR OF THE APPELLANT; (II) TO SET ASIDE THE FINAL ORDER NO. 20034/2022 DATED 15/02/2022 PASSED BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BENGALURU VIDE ANNEXURE-A AND ETC. THIS APPEAL, COMING ON FOR HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: Digitally signed by NANJUNDACHARI Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:34811-DB CSTA No. 7 of 2022 CORAM: HON'BLE MR. JUSTICE S.G.PANDIT AND HON'BLE DR. JUSTICE K.MANMADHA RAO ORAL JUDGMENT (PER: HON'BLE MR. JUSTICE S.G.PANDIT) None appears for the appellant. The appeal is dismissed for non-prosecution. Sd/- (S.G.PANDIT) JUDGE Sd/- (DR.K.MANMADHA RAO) JUDGE MPK CT:bms List No.: 1 Sl No.: 50