Karnataka High Court
CSTA/9/2026 of THE COMMISSIONER OF CUSTOMS Vs M/S SUPERTON ELECTRONICS PRIVATE LIMITED on 25 September 2026
CNR: KAHC010298502026 NC: 2026:KHC:53145-DB CSTA No. 9 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 25TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA CUSTOMS APPEAL NO.9 OF 2026 BETWEEN: THE
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 25TH DAY OF SEPTEMBER, 2026
PRESENT
THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE
AND
THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA
CUSTOMS APPEAL NO.9 OF 2026
BETWEEN:
THE COMMISSIONER OF CUSTOMS
AIRPORT AND AIR CARGO
COMMISSIONERATE
MENZIES BOBBA CARGO TERMINAL
DEVANAHALLI,
BANGALORE-560 300.
…PETITIONER
(BY SRI. ARAVIND V. CHAVAN, ADVOCATE)
AND:
M/S. SUPERTON ELECTRONICS PRIVATE LIMITED
12/1, 1ST FLOOR, CVR BUILDING,
HOSUR ROAD, WILSON GARDEN,
BANGALORE-560 027
REPRESENTED BY ITS
MANAGING DIRECTOR.
…RESPONDENT
THIS CSTA IS FILED UNDER SECTION 130 OF CUSTOMS
ACT, 1962 PRAYING TO ALLOW THE APPEAL AND SET ASIDE THE
ORDERS PASSED BY THE HON'BLE CESTAT, BANGALORE IN
FINAL
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ORDER
NO.21269/2025 DATED 22.07.2025 VIDE ANNEXURE-A AND ETC.
THIS APPEAL, COMING ON FOR ORDERS, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
Digitally signed by MAHALAKSHMI B M Location: High Court of Karnataka
HC-KAR
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. For the reasons stated in the affidavit accompanying the application, I.A No.2/2026, is allowed. The delay of 08 days in filing the appeal is condoned.
2. The revenue has filed the present appeal under Section 130 of the Customs Act, 1962 [the Act] impugning the final order No.FO/C/A/21269/2025-CU[DB] dated 22.07.2025 [impugned order] passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Bangalore [CESTAT].
3. The impugned order was a common order passed in Customs Appeal Nos.20086/2022 and 20087/2022. The present appeal arises from Customs Appeal No.20087/2022.
4. It is pointed out that the connected appeal [Customs Appeal No.8/2026] arising from the common impugned order, albeit in respect of Customs Appeal No.20086/2022, was dismissed by
HC-KAR
order dated 16.07.2026. The controversy involved in the present appeal is identical.
5. The learned counsel appearing for the Revenue fairly states that the order dated 16.07.2026 passed in Customs Appeal No.8/2026 fully covers the controversy.
6. In view of the above, the present appeal must suffer the same fate. Accordingly, the present appeal is dismissed.
Sd/- (VIBHU BAKHRU) CHIEF JUSTICE
Sd/- (K.S. HEMALEKHA) JUDGE
MBM List No.: 2 Sl No.: 9