Karnataka High Court
CEA/32/2026 of MERSEN INDIA PRIVATE LIMITED Vs UNION OF INDIA on 8 September 2026
CNR: KAHC010575552026 NC: 2026:KHC:48518-DB CEA No. 32 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 8TH DAY OF SEPTEMBER, 2026 PRESENT THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE AND THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA CENTRAL EXCISE APPEAL NO.32 OF 2026 BETWEEN:
HC-KAR
IN THE HIGH COURT OF KARNATAKA AT BENGALURU
DATED THIS THE 8TH DAY OF SEPTEMBER, 2026
PRESENT
THE HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE
AND
THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA
CENTRAL EXCISE APPEAL NO.32 OF 2026
BETWEEN:
MERSEN INDIA PRIVATE LIMITED
COMPANY REGISTERED UNDER
COMPANIES ACT, 1956
HAVING OFFICE AT: PLOT NO.5,
BOMMASANDRA INDUSTRIAL AREA,
BANGALORE - 560 099
REPRESENTED BY ITS
SR. MANAGER FINANCE & ACCOUNTS,
SRI. MARTIN AMALRAJ,
AGED ABOUT 54 YEARS,
S/O MARIARAJ,
R/AT NO.5,
BOMMASANDRA INDUSTRIAL AREA,
BENGALURU-560099.
…APPELLANT
(BY SRI. HARISH BINDHU MADHAVAN, ADVOCATE (V.C.))
AND:
1.
UNION OF INDIA
THROUGH, DEPARTMENT OF REVENUE,
MINISTRY OF FINANCE 46/NORTH BLOCK,
NEW DELHI-110001.
REPRESENTED BY ITS JOINT SECRETARY.
Digitally signed by
MAHALAKSHMI B M
Location: High Court
of Karnataka
HC-KAR
2.
COMMISSIONER OF CUSTOMS
BENGALURU CITY CUSTOMS,
QUEENS ROAD,
BENGALURU-560 001.
…RESPONDENTS
THIS CEA IS FILED UNDER SECTION 130 OF THE CUSTOMS
ACT, PRAYING TO SET ASIDE THE IMPUGNED FINAL ORDER
NOS.20995-20997/2025 DATED 15.07.2025 (ANNEXURE A) PASSED
BY THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE
TRIBUNAL, REGIONAL BENCH AT BENGALURU IN CUSTOMS
APPEAL NOS.21103/2018 AND 21856/2018.
THIS APPEAL, COMING ON FOR ADMISSION, THIS DAY, JUDGMENT WAS DELIVERED THEREIN AS UNDER:
CORAM: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE
and
HON'BLE MRS. JUSTICE K.S. HEMALEKHA
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ORAL JUDGMENT
(PER: HON'BLE MR. VIBHU BAKHRU, CHIEF JUSTICE)
1. The learned counsel appearing for the appellant submits that the appeal has been wrongly filed as an Excise appeal and it ought to have been filed under Section 130 of the Customs Act, 1962. He seeks to file a fresh appeal.
2. In view of the above, the present appeal is disposed of with a direction to the registry to return the certified copies enclosed with the present appeal to the learned counsel, after retaining copies of the same on record.
HC-KAR
3. If the appellant files an appeal within a period of two weeks from date, the same would be considered on its merits, uninfluenced by the question of delay.
Sd/- (VIBHU BAKHRU) CHIEF JUSTICE
Sd/- (K.S. HEMALEKHA) JUDGE
MBM List No.: 2 Sl No.: 4