IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 13^TH DAY OF OCTOBER, 2025 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO.27592 OF 2025 (T-RES)

BETWEEN:

M/S HINDUSTAN GRANITES A PARTNERSHIP FIRM REGISTERED UNDER THE INDIAN PARTNERSHIP ACT,1932 HAVING OFFICE AT: NO.5, LALBAGH-HOSUR ROAD, WILSON GARDEN, OPP. 2^ND CROSS, BENGALURU - 560 027.

REPRESENTED HEREIN BY ITS PARTNER, MR. ANAND REDDY M.G.

ALSO AT: R/O NO.217, 6^TH MAIN ROAD, 4^TH BLOCK, JAYANAGAR, BENGALURU – 560 011 …PETITIONER (BY SRI. VIKRAM HUILGOL, SENIOR COUNSEL FOR Digitally signed SRI. SANDEEP HUILGOL, ADVOCATE)

by CHANDANA B M AND:

Location: High Court of Karnataka

1. THE ASSISTANT COMMISSIONER OF CUSTOMS CUSTOMS DIVISION, BANGALORE OFFICE OF THE ASSISTANT COMMISSIONER OF CUSTOMS, CUSTOMS DIVISION, 29/2, BASAVESHWARA BUILDING, BENGALURU - 560 034.

2. THE COMMISSIONER OF CUSTOMS (APPEALS), C.R. BUILDING, P.B.NO.5400, QUEEN'S ROAD, BENGALURU - 560 001.

3. THE HON'BLE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, BANGALORE BENCH, 1^ST FLOOR, WTC BUILDING, FKCCI COMPLEX, K.G. ROAD, BANGALORE - 560 009.

REPRESENTED HEREIN BY ITS ASSISTANT REGISTRAR.

…RESPONDENTS (BY SRI. ARAVIND V. CHAVAN, ADVOCATE)

THE W.P. IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE IMPUGNED ORDER DATED 03.07.2025 BEARING FINAL ORDER NO.FO/C/A/20953/2025-CU(DB) PASSED BY THE R-3 - CESTAT IN CUSTOMS APPEAL NO.2386 OF 2012 (ANNX-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:

"(i) Setting aside the impugned Order dated

03.07.2025 bearing Final Order No.FO/C/A/20953/2025- CU[DB] passed by the 3^rd Respondent - Hon'ble CESTAT in Customs Appeal No. 2386 of 2012 (Annexure 'A');

(ii) Restoring the petitioner's appeal in Customs Appeal No.2386 of 2012 (Annexure F) on the file of the 3^rd Respondent - Hon'ble CESTAT with a direction to it to hear, consider and dispose off the said appeal afresh on merits and in accordance with law after properly examining the binding precedents submitted by the petitioner vide its compilations dated 23.02.2024 (Annexure G) and 29.01.2025 (Annexure K) and after granting an effective opportunity of being heard to the petitioner and also permitting it to file such further submissions and documents as may be necessary; and (iii) Pass such order or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity."

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

3. A perusal of the material on record will indicate that aggrieved by the order dated 23.06.2011 passed by respondent No.2, petitioner preferred an appeal before the Customs, Excise & Service Tax Appellate Tribunal, Bangalore (CESTAT), which was numbered as Customs Appeal No.2386/2012. It is a matter of record and an undisputed fact that on 23.02.2024, the CESTAT heard both sides and reserved the matter for orders, subsequent to which, the petitioner filed the written submission along with case laws on * 23.02.2024 and 08.03.2024, despite which the CESTAT did not pass any orders.

* Inserted vide Chamber order dated: 03.11.2025.

4. On 17.01.2025, appeal was reheard and reserved for orders once again by the CESTAT on which date, the petitioner filed a synopsis of arguments in support of its case. It is the grievance of the petitioner that though subsequently petitioner filed detailed written submissions on 29.01.2025 and the compilation comprising of 19 judgments of various Courts including Apex Court in addition to the judgments already filed on 23.02.2024, the CESTAT has neither considered nor appreciated the subsequent written submissions and judgments filed on 29.01.2025 and has proceeded to pass the impugned order rejecting the claim of the petitioner, who is befor