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IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 15^TH DAY OF OCTOBER, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT APPEAL NO. 1983 OF 2026 (GM-RES)

BETWEEN:

1. SHIVARAJ M.S.

S/O SIDDAPPA S AGED ABOUT 44 YEARS R/O. 3032, CASA PARADISO-2 SOBHA CITY ROAD THANISANDRA MAIN ROAD BENGALURU – 560 077 …APPELLANT (BY SRI SHIVARAJ M.S., PARTY-IN-PERSON)

AND:

Digitally signed by SRIDEVI S 1. THE UNION OF INDIA Location: THROUGH THE SECRETARY High Court MINISTRY OF FINANCE of Karnataka DEPARTMENT OF REVENUE NORTH BLOCK NEW DELHI – 110 001

2. THE CENTRAL BUREAU OF INVESTIGATION THROUGH ITS DIRECTOR LODHI ROAD NEW DELHI – 110 003

3. THE PRINCIPAL COMMISSIONER OF CUSTOMS AIR CARGO COMPLEX MENZIES AVIATION BOBBA CARGO TERMINAL-1 KEMPEGOWDA INTERNATIONAL AIRPORT DEVANAHALLI BENGALURU – 560 300 …RESPONDENTS (BY SRI S. RAJASHEKAR., CGC FOR R-1 & 3)

THIS WRIT APPEAL IS FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER DATED 24/07/2026 PASSED BY THE HON’BLE SINGLE JUDGE IN W.P.NO.13068/2024 (GM-RES).

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

CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE and HON'BLE MRS. JUSTICE K.S. HEMALEKHA

ORAL JUDGMENT

(PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE)

1. The appellant has filed the present appeal impugning the order dated 24.07.2026 passed by the learned Single Judge in W.P.No.13068/2024 (GM-RES).

2. The appellant had placed an order with an overseas supplier in Hong Kong for a specialised computing device (Innosilicon A9 ZMaster). Apparently, the said equipment is used for cryptocurrency mining. The appellant claims that the said equipment was purchased under a promotional pre-booking arrangement, whereby the appellant paid the purchase consideration in cryptocurrency, namely Bitcoin (BTC) 0.9400. The overseas vendor dispatched the said equipment under the Airway Bill No.5698197481 along with an invoice dated 03.07.2018 describing the said equipment as a “server” and disclosing the value at USD 300. The DHL filed a Courier Bill of Entry with the Customs department. The goods arrived on 06.07.2018. Prior to that, the courier had sought the appellant's KYC. The Bill of Entry was flagged under the Risk Management System, and the appellant was required to produce the purchase order and a copy of the remittance of the consideration.

3. The Customs department, prima facie, was of the view that there was misdeclaration and withheld the release of the goods. In the aforesaid backdrop, the appellant had filed a writ petition (WP.No.13068/2024) seeking the following reliefs:

“a. Issue a Writ of Mandamus, or any other appropriate writ, order, or direction, directing the Central Bureau of Investigation (CBI) or any other appropriate agency/department to conduct a thorough, impartial, uninfluenced, unbiased, fair and time-bound investigation into the allegations of corruption and malfeasance against the customs officials responsible for the deliberate delay in clearing the Petitioner's shipment as specified vide Annexure-AM dated 31.01.2023. This investigation shall encompass the identification of all complicit officers, a full disclosure of the investigation’s findings, and shall be conducted in adherence to due process.

b. Issue a Writ of Mandamus, or any other appropriate writ, order, or direction, requiring the Central Bureau of Investigation and Principal Commissioner of Customs, Air Cargo Complex, Menzies Aviation Bobba Cargo Terminal 1, Kempegowda International Airport, Devanahalli, BENGALURU-560300, to extend full co-operation and provide all necessary documents, information, and logistical support to facilitate the investigation as reflected in Annexure-R dated 19.04.2021.

c. Issue a Writ of Mandamus, or any other appropriate writ, order, or direction, instructing the Respondents to compensate the Petitioner for the demonstrable