THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO ALLOW THE WRIT APPEAL AND SET ASIDE THE ORDER DATED 07/11/2025 PASSED BY THE LEARNED SINGLE JUDGE IN WP No.13082/2025 DISMISSING THE WRIT PETITION.

THIS APPEAL, COMING ON FOR PRELIMINARY HEARING, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT

and

HON'BLE MR. JUSTICE K. V. ARAVIND

ORAL JUDGMENT

(PER: HON'BLE MR. JUSTICE K. V. ARAVIND)

Heard Sri Prabhuling Navadgi, learned Senior Counsel for Smt. Sanjeevini Prabhuling Navadgi, learned counsel for the appellant-Assessee and Sri Aravind V. Chavan, learned Senior Standing Counsel for the respondents-Revenue.

2. The writ petitioner has preferred this intra-Court appeal under Section 4 of the High Court Act, assailing the judgment dated 07.11.2025 passed in W.P. No. 13082/2025.

3. The brief facts, as pleaded, are that the appellant is engaged in the business of refining edible oils. Respondent No.1, by order dated 27.01.2025, determined the customs duty, interest and penalty under various provisions of the

Customs Act, 1962 (for short, “the Act”). Aggrieved by the said order, the appellant preferred statutory appeal before