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 A