- 1 - HC-KAR NC: 2026:KHC:15737 WP No. 1230 of 2025 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 1230 OF 2025 (T-CUS) BETWEEN: ROSE MARRY INTERNATIONAL A PROPRIETORSHIP CONCERN REPRESENTED BY ITS PROPRIETOR SHRI SOURABH BANKA, AGED 42 YEARS, SON OF SHRI SHIV KUMAR BANKA HAVING OFFICE AT NO.8, 23RD CROSS, CUBBONPET BENGALURU – 560 002 ...PETITIONER (BY SRI. PRADYUMNA HEJIB, ADVOCATE) AND: 1. THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE, P. B. NO. 5400, C R BUIDLING QUEEN’S ROAD, BENGALURU – 560 001 2. THE SUPERINTENDENT OF CUSTOMS (SIIB), INLAND CONTAINER DEPOT, WHITEFILED, BENGALURU – 560 066 3. THE ADDITIONAL COMMISSIONER OF CUSTOMS INLAND CONTAINER DEPOT, WHITEFILED, BENGALURU – 560 066 ...RESPONDENTS (BY SRI. ARAVIND KAMATH, ASG FOR SRI. UNNIKRISHNAN M., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLES 226 & 227 OF CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED SEIZURE MEMORANDUM BEARING FILE NO.CUS/SIIB/INF/87/2024-SIIB-ICD- WHIEFIELD-BENGALURU DATED 10.12.2024 (ANNEXURE-A) ISSUED BY Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:15737 WP No. 1230 of 2025 THE THIRD RESPONDENT AND/OR RESTRAIN THE SAID AUTHORITY FROM ADJUDICATING THE SAME. THIS PETITION IS BEING HEARD AND RESERVED ON 10.12.2025 COMING ON FOR PRONOUNCEMENT OF ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:- CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR CAV ORDER In this petition, petitioner seeks for the following reliefs:- “ (a) Issue a writ in the nature of mandamus or any other writ to quash the impugned Seizure Memorandum bearing File No.CUS/SIIB/INF/87/2024-SIIB-ICD-Whitefield Bengaluru dated: 10.12.2024 [Annexure-A] issued by the Third Respondent and/or/restrain the said authority from adjudicating the same. (b) Grant such other order or direction as deemed fit in the facts and circumstances of the case in the interest of justice.” 2. This petition was heard along with the connected petitions in W.P.No.33823/2024, W.P.No.17776/2025 and W.P.No.24075/2025 – M/s.Vaibhav International vs. The Commissioner of Customs & others, which were allowed and disposed of vide final order dated 09.03.2026 as hereunder:- - 3 - HC-KAR NC: 2026:KHC:15737 WP No. 1230 of 2025 20. In the result, I pass the following: ORDER (i) W.P.No. 33823/2024 is hereby allowed. (ii) The impugned seizure memorandum at Annexure- D dated 06.12.2024 is hereby quashed. (iii) W.P.No.17776/2025 is hereby allowed. (iv) The impugned communication at Annexure-A dated 23.05.2025 is hereby quashed. (v) W.P.No.24075/2025 is hereby allowed. (vi) The impugned show cause notice at Annexure – B dated 17.12.2024 is hereby quashed. (vii) The respondents are hereby directed to release the subject imported goods in favour of the petitioner within a period of 7 days from the date of receipt of a copy of this order by adopting the classification and valuation adopted by the petitioner and as the petitioner - importer has already filed the FSSAI reports, which would be sufficient compliance for the said purposes. (viii) Respondents are also hereby directed to issue a certificate of waiver of demurrage, detention and ground rent charges in favour of the petitioner within a period of seven days from the date of receipt of a copy of this order. 3. The issues in controversy involved in the present petition are directly and squarely covered by the aforesaid order passed in the aforesaid writ petitions and consequently, the present petition also deserves to be allowed and disposed of in terms of the - 4 - HC-KAR NC: 2026:KHC:15737 WP No. 1230 of 2025 aforesaid order passed in the aforesaid writ petitions in W.P.No.33823/2024, W.P.No.17776/2025 and W.P.No.24075/2025 – M/s.Vaibhav International vs. The Commissioner of Customs & others Dated 09.03.2026. 4. In the result, I pass the following:- ORDER (i) The petition is hereby allowed and disposed of in terms of the order dated 09.03.2026 passed in W.P.No.33823/2024, W.P.No.17776/2025 and W.P.No.24075/2025 – M/s.Vaibhav International vs. The Commissioner of Customs & others. (ii) The impugned seizure memorandum at Annexure-A dated 10.12.2024 is hereby quashed. (iii) The respondents are hereby directed to release the subject imported goods in favour of the petitioner within a period of 7 days from the date of receipt of a copy of this order by adopting the classification and valuation adopted by the petitioner and as the petitioner - importer has already filed the FSSAI reports, which would be sufficient compliance for the said purposes. (iv) Respondents are also hereby directed to issue a certificate of waiver of demurrage, detention and ground rent - 5 - HC-KAR NC: 2026:KHC:15737 WP No. 1230 of 2025 charges in favour of the petitioner within a period of seven days from the date of receipt of a copy of this order. Sd/- (S.R.KRISHNA KUMAR) JUDGE Srl.