- 1 - HC-KAR NC: 2026:KHC:34810-DB CSTA No. 5 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. 5 OF 2022 BETWEEN: PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOMS, AP AND ACC, COMMISSIONERATE, BENGALURU. …APPELLANT (BY SRI. UNNIKRISHNAN, ADV. – (ABSENT)) AND: SRI NAZHAR AHMED MOULANA MANZIL, MUSLIM MOHALLA, SHIROOR, KUNDAPURA. …RESPONDENT (BY SRI. HIREMATH SIDDALINGAYYA SHARANAYYA, ADV.) THIS APPEAL IS FILED UNDER SEC.130 OF THE CUSTOMS ACT, ARISING OUT OF ORDER DATED 15/02/2022 PASSED IN FINAL ORDER NO.A/20034/2022 BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BENGALURU, PRAYING TO I) TO SET ASIDE THE FINAL ORDER NO.A/20034/2022 DATED 15/02/2022 PASSED BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BENGALURU, VIDE ANNEXURE-A BY; II) HOLDING THAT THE APPEAL BEFORE THE TRIBUNAL AS NOT MAINTAINABLE BY ALLOWING THIS CUSTOMS APPEAL WITH EXEMPLARY COSTS 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:34810-DB CSTA No. 5 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.: 49