- 1 - HC-KAR CNR: KAHC010298502026 NC: 2026:KHC:53145-DB CSTA No. 9 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA CUSTOMS APPEAL NO.9 OF 2026 BETWEEN: THE COMMISSIONER OF CUSTOMS AIRPORT AND AIR CARGO COMMISSIONERATE MENZIES BOBBA CARGO TERMINAL DEVANAHALLI, BANGALORE-560 300. …PETITIONER (BY SRI. ARAVIND V. CHAVAN, ADVOCATE) AND: M/S. SUPERTON ELECTRONICS PRIVATE LIMITED 12/1, 1ST FLOOR, CVR BUILDING, HOSUR ROAD, WILSON GARDEN, BANGALORE-560 027 REPRESENTED BY ITS MANAGING DIRECTOR. …RESPONDENT THIS CSTA IS FILED UNDER SECTION 130 OF CUSTOMS ACT, 1962 PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE ORDERS PASSED BY THE HON'BLE CESTAT, BANGALORE IN FINAL ORDER NO.21269/2025 DATED 22.07.2025 VIDE ANNEXURE-A AND ETC. THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER: Digitally signed by MAHALAKSHMI B M Location: High Court of Karnataka - 2 - HC-KAR CNR: KAHC010298502026 NC: 2026:KHC:53145-DB CSTA No. 9 of 2026 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. For the reasons stated in the affidavit accompanying the application, I.A No.2/2026, is allowed. The delay of 08 days in filing the appeal is condoned. 2. The revenue has filed the present appeal under Section 130 of the Customs Act, 1962 [the Act] impugning the final order No.FO/C/A/21269/2025-CU[DB] dated 22.07.2025 [impugned order] passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Bangalore [CESTAT]. 3. The impugned order was a common order passed in Customs Appeal Nos.20086/2022 and 20087/2022. The present appeal arises from Customs Appeal No.20087/2022. 4. It is pointed out that the connected appeal [Customs Appeal No.8/2026] arising from the common impugned order, albeit in respect of Customs Appeal No.20086/2022, was dismissed by - 3 - HC-KAR CNR: KAHC010298502026 NC: 2026:KHC:53145-DB CSTA No. 9 of 2026 order dated 16.07.2026. The controversy involved in the present appeal is identical. 5. The learned counsel appearing for the Revenue fairly states that the order dated 16.07.2026 passed in Customs Appeal No.8/2026 fully covers the controversy. 6. In view of the above, the present appeal must suffer the same fate. Accordingly, the present appeal is dismissed. Sd/- (VIBHU BAKHRU) CHIEF JUSTICE Sd/- (K.S. HEMALEKHA) JUDGE MBM List No.: 2 Sl No.: 9