WP No. 24075 of 2025 HC-KAR IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 9^TH DAY OF MARCH, 2026 BEFORE THE HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR WRIT PETITION NO. 33823 OF 2024 (T-CUS)

C/W WRIT PETITION NO. 17776 OF 2025 (T-CUS) WRIT PETITION NO. 24075 OF 2025 (T-CUS)

IN WP No. 33823/2024 BETWEEN:

M/S VAIBHAV INTERNATIONAL REPRESENTED BY SOLE PROPRIETOR JITENDRA KUMAR CHAJER AGED ABOUT 42 YEARS S/O BIMAL KUMAR NO.402, PID NO. 28-95-8/126, 2^ND FLOOR NO.8, KEMPEGOWDA ROAD, BHOOMIKA THEATRE, GANDHI NAGAR, BENGALURU – 560 009 …PETITIONER Digitally signed by CHANDANA B M (BY SRI. KIRAN S. JAVALI AND SRI. V. RAGHURAMAN, SENIOR Location: H igh COUNSELS FOR SRI. SHASHWATH S. PRAKASH, SRI. SAMIT Court of Karnataka PARVATIKAR, SRI. C.R. RAGHAVENDRA & SMT. SANJANA AHUJA, ADVOCATES)

AND:

THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE CR BUILDING, QUEENS ROAD, BANGALORE – 560 001 …RESPONDENT (BY SRI. ARAVIND KAMATH, ASG FOR SRI. UNNIKRISHNAN M., ADVOCATE)

WP No. 24075 of 2025 HC-KAR THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE ACTION OF THE RESPONDENT IN SEIZING THE GOODS IMPORTED VIDE BILL OF ENTRY NO.5470956 DATED 06.09.2024 AT ANNEXURE-D DATED

06.12.2024 AND ETC., IN WP NO. 17776/2025 BETWEEN:

M/S VAIBHAV INTERNATIONAL GST-29AHZPC6908M1ZG AN UNREGISTERED PROPRIETARY FIRM REPRESENTED BY PROPRIETOR, JITENDRA KUMAR CHAJER, AGED ABOUT 42 YEARS, S/O BIMAL KUMAR, NO.402, PID NO. 28-95-8/126, 2^ND FLOOR, NO.8, KEMPEGOWDA ROAD, BHOOMIKA THEATRE, GANDHI NAGAR, BENGALURU – 560 009 ...PETITIONER BY SRI. KIRAN S. JAVALI AND SRI V. RAGHURAM, SENIOR COUNSELS APPEARING FOR, SRI. SHASHWATH S. PRAKASH, SRI SAMIT PARVATIKAR, SRI. C.R. RAGHAVENDRA &

SMT. SANJANA AHUJA, ADVOCATES)

AND:

1. THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE, C R BUILDING, QUEENS ROAD, BENGALURU – 560 001

2. ASSISTANT COMMISSIONER OF CUSTOMS OFFICE OF THE ADDITIONAL COMMISSIONER OF CUSTOMS, INLAND CONTAINER DEPOT, WHITEFIELD, BANGALORE – 560 066 ...RESPONDENTS (BY SRI. ARAVIND KAMATH, ASG FOR SRI. UNNIKRISHNAN M., ADVOCATE)

WP No. 24075 of 2025 HC-KAR THIS W.P. IS FILED UNDER ARTICLE 226 OF CONSTITUTION OF INDIA PRAYING TO ISSUE A WRIT OF CERTIORARI OR ANY OTHER WRIT, ORDER OR DIRECTION AND SET ASIDE THE COMMUNICATION DATED 23.5.2025 (ANNEXURE-A) AND ETC., IN WP NO. 24075/2025 BETWEEN:

M/S VAIBHAV INTERNATIONAL REPRESENTED BY PROPRIETOR JITENDRA KUMAR CHAJER AGED ABOUT 42 YEARS S/O BIMAL KUMAR NO. 402 PID NO. 28-95-8/126, 2^ND FLOOR, NO.8, KEMPEGOWDA ROAD BHOOMIKA THEATRE, GANDHIN NAGAR BENGAURU – 560 009 ...PETITIONER (BY SRI. KIRAN S. JAVALI AND SRI V. RAGHURAM, SENIOR COUNSELS APPEARING FOR, SRI. SHASHWATH S. PRAKASH, SRI SAMIT PARVATIKAR, SRI. C.R. RAGHAVENDRA &

SMT. SANJANA AHUJA, ADVOCATES)

AND:

THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATGE C R BUILDING, QUEENS ROAD, BANGLAORE – 560 001 (REP. BY SENIOR STANDING COUNSEL)

...RESPONDENT (BY SRI. ARAVIND KAMATH, ASG FOR SRI. UNNIKRISHNAN M., ADVOCATE)

THIS W.P. IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO SET ASIDE THE SHOW CAUSE NOTICE NO.674/2024-CUSTOMS-SIIB ISSUED THE RESPONDENT IN F.NO BY CUS/SIIB/MISC/663/2024-ICD- WHITEFIELD-BENGALURU DATED 17.12.2024 (ANNEXURE B) AS HAVING BECOME INFRUCTUOUS AND ETC., WP No. 24075 of 2025 HC-KAR THESE PETITIONS ARE BEING HEARD AND RESERVED ON

10.12.2025 COMING ON FOR PRONOUNCEMENT OF ORDERS THIS DAY, THE COURT MADE THE FOLLOWING:-

CORAM: HON'BLE MR. JUSTICE S.R.KRISHNA KUMAR

CAV ORDER

In W.P.No.33823/2024, petitioner seeks for the following reliefs:-

“ (a) Issue a writ of certiorari or any other writ, order or direction and set aside the action of the Respondent in seizing the goods imported vide Bill of Entry No.5470956 dated: 06.09.2024 at ANNEXURE-D, dt: 06.12.2024.

(b) Issue a Writ of Mandamus or any other appropriate writ order or direction Respondent to issue certificate of waiver off demurrage, detention and ground rent charges. (c) Pass such other order or direction as deemed fit and proper b