CSTA No. 11 of 2025 HC-KAR AND 1 OTHER IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 23^RD DAY OF SEPTEMBER, 2025 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND CUSTOMS APPEAL No. 9 OF 2025 C/W CUSTOMS APPEAL No. 10 OF 2025 CUSTOMS APPEAL No. 11 OF 2025 CUSTOMS APPEAL No. 12 OF 2025 IN CSTA No. 9/2025 BETWEEN:

1. M/S KALYANI STEELS LIMITED, Digitally signed HOSPET ROAD, by VALLI GINIGERA 583 228, MARIMUTHU Location: KOPPAL DIST.

HIGH COURT (REPRESENTED BY ANAND B. SHIRSAT, OF MANAGER (LEGAL).

KARNATAKA …APPELLANT (BY SRI M. S. NAGARAJA, ADVOCATE)

AND:

1. THE COMMISSIONER OF CUSTOMS, NEW CUSTOMS HOUSE, PANAMBUR, MANGALORE 575 010.

…RESPONDENT (BY SRI ARAVIND V. CHAVAN, SENIOR STANDING COUNSEL)

CSTA No. 11 of 2025 HC-KAR AND 1 OTHER THIS CSTA / CUSTOMS APPEAL UNDER SECTION 130 OF THE CUSTOMS ACT 1962, PRAYING TO SET THE FINAL ORDER No.20228/2025 DATED 28.02.2025 PASSED BY THE HON'BLE CESTAT, BANGALORE (ANNEXURE - A) IN APPEAL No.C/21340/2016 AS NOT PROPER, CORRECT AND LEGAL, ANSWER THE SUBSTANTIAL QUESTIONS OF LAW IN FAVOUR OF THE APPELLANT PASS SUCH OTHER ORDER, DIRECTION AS THIS HON'BLE HIGH COURT DEEMS FIT IN THE FACTS AND CIRCUMSTANCES O