CSTA/5/2022 of PRINCIPAL COMMISSIONER OF CUSTOMS Vs SRI NAZHAR AHMED on 9 July 2026

HC-KAR

NC: 2026:KHC:34810-DB

CSTA No. 5 of 2022

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 9TH DAY OF JULY, 2026

PRESENT

THE HON'BLE MR. JUSTICE S.G.PANDIT

AND

THE HON'BLE DR. JUSTICE K.MANMADHA RAO

C.S.T.A NO. 5 OF 2022

BETWEEN:

PRINCIPAL COMMISSIONER OF CUSTOMS

CUSTOMS, AP AND ACC,

COMMISSIONERATE, BENGALURU.

…APPELLANT

(BY SRI. UNNIKRISHNAN, ADV. – (ABSENT))

AND:

SRI NAZHAR AHMED

MOULANA MANZIL,

MUSLIM MOHALLA,

SHIROOR, KUNDAPURA.

…RESPONDENT

(BY SRI. HIREMATH SIDDALINGAYYA SHARANAYYA, ADV.)

THIS APPEAL IS FILED UNDER SEC.130 OF THE CUSTOMS

ACT, ARISING OUT OF ORDER DATED 15/02/2022 PASSED IN FINAL

ORDER NO.A/20034/2022 BY THE CUSTOMS, EXCISE AND SERVICE

TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BENGALURU, PRAYING TO I) TO SET ASIDE THE FINAL ORDER NO.A/20034/2022

DATED 15/02/2022 PASSED BY THE CUSTOMS, EXCISE AND

SERVICE TAX APPELLATE TRIBUNAL, SOUTH ZONAL BENCH, BENGALURU, VIDE ANNEXURE-A BY; II) HOLDING THAT THE APPEAL

BEFORE THE TRIBUNAL AS NOT MAINTAINABLE BY ALLOWING THIS

CUSTOMS APPEAL WITH EXEMPLARY COSTS AND ETC.

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

Digitally signed by

NANJUNDACHARI

Location: High

Court of

Karnataka

HC-KAR

NC: 2026:KHC:34810-DB

CSTA No. 5 of 2022

CORAM:

HON'BLE MR. JUSTICE S.G.PANDIT

AND

HON'BLE DR. JUSTICE K.MANMADHA RAO