IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 6^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 20467 OF 2025 (T-CUS)

BETWEEN:

MR. PALAGIRI VALLI AHAMED, S/O ABDULARAHIMAN PALAGIRI VALLI, AGED ABOUT 33 YEARS, RESIDING AT 1-530, PAGADALA VARI PALLI, KURABALAKOTA, CHITTOOR, ANDRA PRADESH – 517 350 …PETITIONER (BY SRI. BALAKRISHNA K., ADVOCATE)

AND:

1. THE GOVERNMENT OF INDIA DEPARTMENT OF REVENUE, CUSTOMS AND CENTRAL EXCISE DEPARTMENT NORTH BLOCK, NEW DELHI INDIA REPRESENTED BY ITS CHAIRPERSON Digitally signed 2. THE CHIEF COMMISSIONER OF CUSTOMS by CHANDANA CENTRAL REVENUE, C R BUILDING NO.1 B M QUEEN’S ROAD, Location: High BENGALURU – 560 001 Court of Karnataka

3. THE COMMISSIOENR OF CUSTOMS BMTC BUILDING, DOMLUR, BENGALURU – 560 071

4. THE ASSISTANT COMMISSIONER OF CUSTOMS KEMPEGOWDA INERNAIONAL AIRPORT DEVANAHALLI, BENGALURU – 560 300 …RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER PASSED BY THE 3^RD RESPONDENT IN APPEAL NO.618/2024 CUS (B-AIR) DATED 26.05.2025 VIDE ANNEXURE-A AND ETC., THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

ORAL ORDER

In this petition, petitioner seeks the following reliefs:

“a) Issue a writ of certiorari to quash the impugned order passed by the 3^rd respondent in Appeal No.618/2024 Cus(B-Air) dated 26.05.2025 vide Annexure-A.

b) Issue writ of mandamus to consider representation given by the petitioner to the 4^th respondent release the gold seized by the 4^th respondent on 22.02.2024 vide Annexure-E.

c) Any other suitable writ order or direction as this Hon’ble Court deems fit under the facts and circumstances of the case, in the interest of justice and equity.”

2. Heard learned counsel for the petitioner and learned counsel for the respondents and perused the material on record.

3. After arguing the matter for sometime, learned counsel for the petitioner submits that the petitioner would file an appropriate statutory appeal under Section 129 of the Customs Act, 1962, which may be directed to be disposed of by the CESTAT on merits in accordance with law.

4. The aforesaid submission is placed on record.

5. Accordingly, the petition disposed of as withdrawn reserving liberty in favour of the petitioner to file an appeal before CESTAT under Section 129 of the Customs Act, 1962. If such an appeal is filed within a period of 6 weeks by the petitioner, the entire period from 02.07.2025 when the present petition was filed till the date of its disposal i.e., 06.11.2025 shall stand excluded for the purpose of Section 14 of the Limitation Act. If the petitioner files such an appeal, the CESTAT is directed to dispose of the appeal as expeditiously as possible.

6. Ordered accordingly.

Sd/-

(S.R.KRISHNA KUMAR)

JUDGE MDS List No.: 2 Sl No.: 35