Reserved on : 02.04.2026 Pronounced on : 09.04.2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9^TH DAY OF APRIL, 2026 PRESENT THE HON'BLE MR. JUSTICE S.G.PANDIT AND THE HON'BLE MR. JUSTICE K. V. ARAVIND WRIT APPEAL No. 1925 OF 2025 (T-CUS)

BETWEEN:

1. UNION OF INDIA, MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAX AND CUSTOMS, NORTH BLOCK, NEW DELHI-110001, REPRESENTED BY ITS SECRETARY.

2. THE JOINT COMMISSIONER OF CUSTOMS Digitally signed by VINUTHA B OFFICE OF THE ADDITIONAL S COMMISSIONER OF CUSTOMS, Location: High BENGALURU CITY CUSTOMS Court of Karnataka COMMISSIONERATE, INLAND CUSTOMS DEPOT, WHITEFIELD, BENGALURU 560066.

3. THE DEPUTY COMMISSIONER OF CUSTOMS, OFFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, BENGALURU CITY CUSTOMS COMMISSIONERATE, INLAND COSTOMS DEPOT, WHITEFIELD, BENGALURU -560066.

4. THE ASSISTANT COMMISSIONER OF CUSTOMS SIIB, OFFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, BENGALURU CITY CUSTOMS COMMISSIONERATE, INLAND CUSTOMS DEPOT, WHITEFIELD, BENGALURU-560066.

5. CENTRAL REVENUES CONTROL LABORATORY, HILLSIDE ROAD, PUSA, NEW DELHI - 110012, REPRESENTED BY ITS DIRECTOR.

6. FOOD SAFETY AND STANDARDS AUTHORITY OF INDIA, FS