- 1 - HC-KAR CNR: KAHC010575552026 NC: 2026:KHC:48518-DB CEA No. 32 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA CENTRAL EXCISE APPEAL NO.32 OF 2026 BETWEEN: MERSEN INDIA PRIVATE LIMITED COMPANY REGISTERED UNDER COMPANIES ACT, 1956 HAVING OFFICE AT: PLOT NO.5, BOMMASANDRA INDUSTRIAL AREA, BANGALORE - 560 099 REPRESENTED BY ITS SR. MANAGER FINANCE & ACCOUNTS, SRI. MARTIN AMALRAJ, AGED ABOUT 54 YEARS, S/O MARIARAJ, R/AT NO.5, BOMMASANDRA INDUSTRIAL AREA, BENGALURU-560099. …APPELLANT (BY SRI. HARISH BINDHU MADHAVAN, ADVOCATE (V.C.)) AND: 1. UNION OF INDIA THROUGH, DEPARTMENT OF REVENUE, MINISTRY OF FINANCE 46/NORTH BLOCK, NEW DELHI-110001. REPRESENTED BY ITS JOINT SECRETARY. Digitally signed by MAHALAKSHMI B M Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010575552026 NC: 2026:KHC:48518-DB CEA No. 32 of 2026 2. COMMISSIONER OF CUSTOMS BENGALURU CITY CUSTOMS, QUEENS ROAD, BENGALURU-560 001. …RESPONDENTS THIS CEA IS FILED UNDER SECTION 130 OF THE CUSTOMS ACT, PRAYING TO SET ASIDE THE IMPUGNED FINAL ORDER NOS.20995-20997/2025 DATED 15.07.2025 (ANNEXURE A) PASSED BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, REGIONAL BENCH AT BENGALURU IN CUSTOMS APPEAL NOS.21103/2018 AND 21856/2018. THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and HON'BLE MRS. JUSTICE K.S. HEMALEKHA ORAL JUDGMENT (PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE) 1. The learned counsel appearing for the appellant submits that the appeal has been wrongly filed as an Excise appeal and it ought to have been filed under Section 130 of the Customs Act, 1962. He seeks to file a fresh appeal. 2. In view of the above, the present appeal is disposed of with a direction to the registry to return the certified copies enclosed with the present appeal to the learned counsel, after retaining copies of the same on record. - 3 - HC-KAR CNR: KAHC010575552026 NC: 2026:KHC:48518-DB CEA No. 32 of 2026 3. If the appellant files an appeal within a period of two weeks from date, the same would be considered on its merits, uninfluenced by the question of delay. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (K.S. HEMALEKHA) JUDGE MBM List No.: 2 Sl No.: 4