- 1 - HC-KAR NC: 2026:KHC:15737 WP No. 33855 of 2024 C/W WP No. 18324 of 2025 WP No. 24211 of 2025 AND WP No. 24222 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. 33855 OF 2024 (T-CUS) C/W WRIT PETITION NO. 18324 OF 2025 (T-CUS) WRIT PETITION NO. 24211 OF 2025 (T-CUS) WRIT PETITION NO. 24222 OF 2025 (T-CUS) IN WP NO. 33855/2024 BETWEEN: M/S. HOPE IMPEX REPRESENTED BY PROPRIETOR, SATHISH KUMAR R., AGED ABOUT 36 YEARS, S/O. RAJI NO.44, ABBAYAPPA COMPOUND, NEAR KARNATAKA BANK, CHANNASANDRA, BENGALURU – 560 007. ...PETITIONER (BY SRI. KIRAN S. JAVALI, SENIOR COUNSEL FOR SRI. SHASHWATH S. PRAKASH AND SRI. SAMIT PARVATIKAR, ADVOCATES) AND: THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE, CR BUILDING, QUEENS ROAD, BANGALORE – 560 001. ...RESPONDENT (BY SRI. ARAVIND KAMATH, ASG FOR SRI. UNNIKRISHNAN M., ADVOCATE) Digitally signed by CHANDANA B M Location: High Court of Karnataka - 2 - HC-KAR NC: 2026:KHC:15737 WP No. 33855 of 2024 C/W WP No. 18324 of 2025 WP No. 24211 of 2025 AND WP No. 24222 of 2025 THIS W.P. IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO DIRECT AND SET ASIDE THE ACTION OF THE RESPONDENT IN SEIZING THE GOODS IMPORTED VIDE BILL OF ENTRY NO.5739104 DATED 21.09.2024 AT ANNEXURE-E DATED 05.12.2024 IN FILE NO.CUS/SIIB/MISC/663/2024-SIIB-ICD- WHITEFIELD-BENGALURU AND ETC., IN WP NO. 18324/2025 BETWEEN: M/S HOPE IMPEX GST-29KTWPS3379K1Z5 AN UNREGISTERED PROPRIETARY FIRM REPRESENTED BY PROPRIETOR SATHISH KUMAR R., AGED ABOUT 36 YEARS, S/O RAJI, NO.44, ABBAYAPPA COMPOUND, NEAR KARNATAKA BANK, CHANNASANDRA, BENGALURU – 560 007 ...PETITIONER (BY SRI. KIRAN S. JAVALI, SENIOR COUNSEL FOR SRI. SHASHWATH S. PRAKASH AND SRI. SAMIT PARVATIKAR, ADVOCATES) AND: 1. THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE, CR BUILDING, QUEENS ROAD, BANGALORE – 560 001 2. ASSISTANT COMMISISONER OF CUSTOMS, OFFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, INLAND CONTAINER DEPOT, WHITEFIELD, BANGALORE – 560 066 ...RESPONDENTS (BY SRI. ARAVIND KAMATH, ASG FOR SRI. UNNIKRISHNAN M., ADVOCATE) - 3 - HC-KAR NC: 2026:KHC:15737 WP No. 33855 of 2024 C/W WP No. 18324 of 2025 WP No. 24211 of 2025 AND WP No. 24222 of 2025 THIS W.P. IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO DIRECT AND SET ASIDE THE COMMUNICATION DT 23.05.2025 (ANNX-A) AND ETC., IN WP NO. 24211/2025 BETWEEN: M/S HOPE IMPEX REPRESENTED BY PROPRIETOR SATHISH KUMAR R., AGED ABOUT 36 YEARS S/O RAJI, NO. 44, ABBAYAPPA COMPOUND NEAR KARNATAKA BANK CHANNASANDRA, BENGALURU – 560 007 ...PETITIONER (BY SRI. KIRAN S. JAVALI, SENIOR COUNSEL FOR SRI. SHASHWATH S. PRAKASH AND SRI. SAMIT PARVATIKAR, ADVOCATES) AND: THE COMMISSIONER OF CUSTOMS CITY CUSOTMS COMMISSIOENRATE CR BUILDING, QUEENS ROAD, BANGALORE – 560 001 (REP. BY SENIOR STANDING COUSEL) ...RESPONDENT (BY SRI. ARAVIND KAMATH, ASG FOR SRI. UNNIKRISHNAN M., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE SHOW CAUSE NOTICE NO.673/2024-CUSTOMS-SIIB ISSUED BY THE RESPONDENT IN F.NO.CUS/SIIB/MISC/623/2024-SIIB-ICD-WHITEFIELD-BENGALURU DTD 17.12.2024 ANNX-B AS HAVING BECOME INFRUCTOUS AND ETC., - 4 - HC-KAR NC: 2026:KHC:15737 WP No. 33855 of 2024 C/W WP No. 18324 of 2025 WP No. 24211 of 2025 AND WP No. 24222 of 2025 IN WP NO. 24222/2025 BETWEEN: M/S HOPE IMPEX REPRESENTED BY PROPRIETOR SATHISH KUMAR R., AGED ABOUT 36 YEARS S/O RAJI NO.44, ABBAYAPPA COMPOUND, NEAR KARNATAKA BANK, CHANNASANDRA, BENGALURU – 560 007 ...PETITIONER (BY SRI. KIRAN S. JAVALI, SENIOR COUNSEL FOR SRI. SHASHWATH S. PRAKASH AND SRI. SAMIT PARVATIKAR, ADVOCATES) AND: THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE, CR BUILDING, QUEENS ROAD, BANGALORE – 560 001 REP. BY SENIOR STANDING COUNSEL ...RESPONDENT (BY SRI. ARAVIND KAMATH, ASG FOR SRI. UNNIKRISHNAN M., ADVOCATE) THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE SHOW CAUSE NOTICE NO. 155/2025-CUSTOMS-SIIB IN F. NO. GEN/INV/MISC/220/2025-SIIB-ICD, DATED 14.07.2025 (ANNEXURE-D) AS HAVING BECOME INFRUCTUOUS AND ETC., THESE PETITIONS ARE 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 - 5 - HC-KAR NC: 2026:KHC:15737 WP No. 33855 of 2024 C/W WP No. 18324 of 2025 WP No. 24211 of 2025 AND WP No. 24222 of 2025 CAV ORDER In W.P.No.33855/2024, petitioner seeks for the following reliefs:- “ (a) Issue a Writ of Certiorari or any other writ, order or direction and set aside the action of the Respondent in Seizing the goods imported vide Bill of Entry No.5739104 dated: 21.09.2024 at Annexure-E, dt: 05.12.2024 in File No. CUS/SIIB/MISC/663/2024-SIIB-ICD-Whitefiled –Bengaluru. (b) Issue a Writ of certiorari or any other writ, order or direction and set aside the action of the Respondent in detaining the goods imported vide Bills of Entry No.51955460 dated: 22.08.2024, 57431400 dated: 22.09.2024, 576333310 dated: 24.09.2024, 5866956 dated: 29.09.2024 and 588700 dated: 29.09.2024. (c) Issue a Writ of Mandamus or any other appropriate Writ order or direction for-re-testing detained samples again in the Central Revenues Control Laboratory (CRCL) to determine whether imported goods are roasted Arecanut or not and to provide copy of test reports to the petitioner. (d) Issue a Writ of Mandamus or any other appropriate writ order or direction Respondent to issue certificate of waiver off demurrage, detention and ground rent charges. (e) Pass such other order or direction as deemed fit and proper by this Hon’ble Court in the facts and circumstances of the case.” - 6 - HC-KAR NC: 2026:KHC:15737 WP No. 33855 of 2024 C/W WP No. 18324 of 2025 WP No. 24211 of 2025 AND WP No. 24222 of 2025 In W.P.No.18324/2025, petitioner seeks for the following reliefs:- “ (a) Issue a Writ of Certiorari or any other writ, order or direction and set aside the communication dated: 23.05.2025 (Annexure-“A”) (b) Issue a Writ of Mandamus or any other appropriate Writ order or direction, directing release of the imported cargo in accordance with the Interim Orders of this Hon’ble Court wp no. 33823/2024, 33844/2024, 33855/2024, dt: 29.04.2025 (Annexure-“D”) (c) Pass such other order or direction as deemed fit and proper by this Hon’ble court in the facts and circumstances of the case.” In W.P.No.24211/2025, petitioner seeks for the following reliefs:- “ (a) Issue a Writ of Certiorari or any other writ, order or direction set aside the SHOW CAUSE NOTICE NO. 673/2024- CUSTOMS-SIIB issued by the respondent in F.No.CUS/SIIB/MISC/623/2024-SIIB-ICD-Whitefiled –Bengaluru dated: 17.12.2024 (Annexure-“B”) as having become infructuous. (b) Issue a Writ of Mandamus or any other appropriate Writ Order or direction, directing the Respondent to forebear from acting or hearing the SHOW CAUSE NOTICE NO. 673/2024- CUSTOMS-SSIB issued by he respondent in F.NO. - 7 - HC-KAR NC: 2026:KHC:15737 WP No. 33855 of 2024 C/W WP No. 18324 of 2025 WP No. 24211 of 2025 AND WP No. 24222 of 2025 CUS/SIIB/MISC/623/2024-SIIB-ICD Whitefield-Bengaluru dated: 17.12.2024 (Annexure-“B”). (c) Pass such other order or direction as deem fit and proper by this Hon’ble Court in the facts and circumstances of the case.” In W.P.No.24222/2025, petitioner seeks for the following reliefs:- “ (a) Issue a Writ of Certiorari or any other writ, order or direction set aside the Show Cause Notice No.155/2025- CUSTOMS-SIIB in F.No. GEN/INV/MISC/220/2025-SIIB-ICD dated: 14.07.2025 (Annexure-“D” as having become infructuous. (b) Issue a Writ of Mandamus or any other appropriate Writ Order or direction, directing the Respondent to forebear from acting or hearing the Show Cause Notice No. 155/2025-CUSTOMS-SIIB IN F.No. GEN/INV/Misc//220-2025- SIIB-ICD Dated: 14.07.2025 (Annexure-“D”) (c) Pass such other order or direction as deemed fit and proper by this Hon’ble court in the facts and circumstances of the case.” 2. These petitions were 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 - 8 - HC-KAR NC: 2026:KHC:15737 WP No. 33855 of 2024 C/W WP No. 18324 of 2025 WP No. 24211 of 2025 AND WP No. 24222 of 2025 Commissioner of Customs & others, which were allowed and disposed of vide final order dated 09.03.2026 as hereunder:- 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 petitions are directly and squarely covered by the aforesaid order passed in - 9 - HC-KAR NC: 2026:KHC:15737 WP No. 33855 of 2024 C/W WP No. 18324 of 2025 WP No. 24211 of 2025 AND WP No. 24222 of 2025 the aforesaid writ petitions and consequently, the present petitions also deserve to be allowed and disposed of in terms of the 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 petitions are 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) W.P.No.33855/2024 is hereby allowed. (iii) The impugned seizure memorandum at Annexure-E dated 05.12.2024 is hereby quashed. (iv) W.P.No.18324/2025 is hereby allowed. (v) The impugned communication at Annexure-A dated 23.05.2025 is hereby quashed. (vi) W.P.No.24211/2025 is hereby allowed. - 10 - HC-KAR NC: 2026:KHC:15737 WP No. 33855 of 2024 C/W WP No. 18324 of 2025 WP No. 24211 of 2025 AND WP No. 24222 of 2025 (vii) The impugned show cause notice at Annexure – B dated 17.12.2024 is hereby quashed. (viii) W.P.No.24222/2025 is hereby allowed. (ix) The impugned show cause notice at Annexure-D dated 14.07.2025 is hereby quashed. (x) 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. (xi) 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. Sd/- (S.R.KRISHNA KUMAR) JUDGE SRL List No.: 1 Sl No.: 2