IN THE HIGH COURT OF KARNATAKA, AT DHARWAD DATED THIS THE 20^TH DAY OF JANUARY 2026 BEFORE THE HON'BLE MRS JUSTICE K.S.HEMALEKHA WRIT PETITION NO.83417 OF 2013 (T-TAR)

BETWEEN:

DHRUVDESH METASTEEL PVT LTD., A COMPANY REGISTERED UNDER THE COMPANIES ACT, 1956, HAVING ITS FACTORY AT AT: NO. 150-156, HIREBAGANAL VILLAGE, GINIGERA POST-583 228, KOPPAL TALUK AND DISTRICT, REPRESENTED BY ITS EXECUTIVE DIRECTOR.

…PETITIONER (BY SRI. S.B.HEBBALLI, ADVOCATE)

AND:

1. UNION OF INDIA FINANCE DEPARTMENT, NEW DELHI, REPRESENTED BY ITS FINANCE SECRETARY.

Digitaly s M ig A n N e J d A b N y NA E Location:

HIGH COURT M E ANJANNAO K D A H F R A N R A W T A A D KA 2. THE ADDITIONAL DIRECTOR GENERAL B D 20 E a 2 t N e 6 C : .0 H

2.11 OF REVENUE INTELLIGENCE, 14:40:02 +0530 NO. 503, RAJARAJESHWARI KRUPA, 3^RD A MAIN ROAD, OMBR LAYOUT, BANASWADAI, BANGALORE-560 043.

3. THE COMMISSIONER OF CUSTOMS NEW CUSTOM HOUSE, PANAMBUR, MANGALORE-575 010.

…RESPONDENTS (BY SRI. S.N.RAJENDRA, CGSC FOR R1;

SRI. GIRISH S.HULMANI, ADV. FOR R2 AND R3)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THAT THE RESPONDENTS HAVE NO POWER, JURISDICTION OR AUTHORITY TO INTRODUCE A NEW FORM