WP/25946/2024 of R PRABHU Vs K BALAMURUGAN on 6 July 2026

HC-KAR

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

DATED THIS THE 6TH DAY OF JULY, 2026

PRESENT

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

AND

THE HON'BLE DR. JUSTICE K.MANMADHA RAO

WRIT PETITION NO.25946 OF 2024 (S-CAT)

BETWEEN:

R. PRABHU

S/O SHRI RAMU.

AGE ABOUT 43 YEARS,

R/O DOOR NO.15,

2ND CROSS, FLOWER GARDEN,

MYSORE ROAD,

BANGALORE-560 018.

…PETITIONER

(BY SRI. TARSEM CHAND GUPTA.,ADVOCATE)

AND:

1.

K. BALAMURUGAN,

COMMISSIONER OF CUSTOMS,

C.R. BUILDING, 4TH FLOOR,

ANNEX BUILDING,

QUEEN'S ROAD,

BENGALURU-560 001.

2.

RANJANA JHA,

PR. CHIEF COMMISSIONER OF GST & CX,

KARNATAKA CIRCLE,

C.R. BUILDING,

QUEEN'S ROAD,

BENGALURU-560 001.

Digitally signed by

VIJAYALAKSHMI

B N

Location: HIGH

COURT OF

KARNATAKA

HC-KAR

3.

M. HIMABINDU,

THE JOINT SECRETARY (ADMN.),

CENTRAL BOARD OF EXCISE & CUSTOMS,

NORTH BLOCK,

NEW DELHI-110 001.

4.

VIVEK JOHRI,

CENTRAL BOARD OF EXCISE & CUSTOMS,

NORTH BLOCK,

NEW DELHI-110 001.

5.

T.V. SOMANATHAN,

SECRETARY, GOVERNMENT OF INDIA,

MINISTRY OF FINANCE,

NORTH BLOCK,

NEW DELHI-110 001.

…RESPONDENTS

(BY SRI. SHARASCHANDRA RAMESH DODAWAD.,CGC FOR R1

TO R5)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226

AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO THAT

THE ORDER DATED 31.5.2024 IN MFA NO.472/2022, ANN.A

AND ODER DATED 31.7.2024 IN RA NO.6/2024, ANN.B, PASSED BY THE CAT BENCH BANGALORE, MAY KINDLY BE

QUASHED AND CP REVIVED TO PUNISH THE RESPONDENTS

FOR WILLFULLY DISOBEYING THE LAWFUL COURT ORDERS

AND ETC.

THIS PETITION, COMING ON FOR ORDERS, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE S.G.PANDIT

and

HON'BLE DR. JUSTICE K.MANMADHA RAO

HC-KAR