The High Court · 2025

Petition Under Article 226 oI |he Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction setting aside the Seizure Memo dated O5lO5l2O25 issued by the 4th Respondent as being without jurisdiction and contrary to the Foreign Trade Policy, 2023 and consequently direct the 4th Respondent to forthwith release the Petitioner's rmported consignment of tvlu lti-Fu nction Devices of 108 units under Bill of Entry dated 26.04.2025. bearing No.9724638. --- I.A.N O:1 OF 2025 Petition Under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Courl may be pleased to direct the 4th Respondent to forthwith release the goods i.e ., 108 units of Multi- Function Devices that have been seized under the Sr-'izure Memo dated 0510512025, pend ing d isposa I of the writ petition, as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner : SRI S.VIJAY ADITHYA Counsel for the Respondents : DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 to 4 : M/s DOMINIC FERiIANDES, LEARNED SENIOR STANDING COUNSEL FOR THE CBIC The Court made the following ORDER 'tIIl.; H()N()tilr^llt.1.. sl{t ,tusl'tCE t,.s^M KostIY r\Nl) H()N()TIRABI,I.] SItI .II'STI('I SUDDAI,A ('HAI,APAI'III RAO .I'HI' W.P.No.l5l09 O1- 2025 ()RI)ER, lptr lhtn hla .\ri .lu.sri,-1, l) ,\un Kosh) ) Heard Mr.S.Vi.iay Adithya, leartcd counscl lbr thc pctitionc'r' arrd Mr.[)onrinic Ferrrandes. Iearned Scnior Standins (]ounsel tor thc CBICI, appcaring fbr respondent Nos.2 to .+ Pcruscd the rccord.

2. The instant writ petition has been tiled assailing thc seizurc t.ne-nro, datcd 05.0,5.2025, issued by '.he 4'r' respondent with lurther request to fbrthwith releasc the inrported consignment ()1- the multif'unctiona[ devices ( 108 units) under Bill of Entry,' No.9724638. dated 26.0.1.2025. l. Similar writ petitions of identical nature have alreadv been considered b1 this Bcnch rvherein by rvay ola conditional intcrinr order this Be'nch lrad pcrmitted the lelease of seized goods subject to the petitioncr/impolter tiillitling cerlain conditions

4. One such r.r,rit petition is W.l'.No. 12489 of 2025; where the goods irnporte'd were scizcrl by the CLlstorns authorities and br vifiue o1' thc interirn ordcr- oI' this ltigh Courl, thc Custonrs ) authorilic:i \\'erL- ordered to release on thc fbllora,inc conditions. For conveniencc. rve reproduce paragraph Nos.26 & .17 of the order passed irr thc alirresaid rvrit pctitiorr hcreinunder: 2(r. I hus. lbr all the aforcsaid reasons. it is orderctl lhat le1 the rcspondent authoritics pass an order on the applicati,rn filed by thc pctitioners lbr plovisional rclease of thc goods su'riect to the conditions ttrat: ir) Ihc pctitionc'r'shall par'/dcposit thc cnhanced du(v amount. On rcccipt ol'slrch enhanced dutr lnroulrt paid hy thc pctitioncrs. the goods in qucstion shall hc rclcascd uithin a peri-rd ol'fbur (04) u c-cks thcreal'tcr. h) li)r pa\rncut 0l'such dutl- quantillcaliru shall b,: made by the ('ustonrs tbrthwith rvithin onc (01) ueek tiom thc date ol receipt ()l a copy ol this order. On receipt ol such quarrtification, thc pa\ ment shall be irrnedi:rtc'lr rrratlc h-"- thc petitiorrt:rs and on receipt ()l'thc pa)'rnent in grlirctr - thc -lloods shall be r,:leased as indicatcd irhovc at thc outcr linrit ol lbur (04) rveeks. c) [L is nradc clear that this ordcr rrill not stand in th- u'ay lor (lustonrs I)ep:rrtmcnt 1o to ahcail rrith thc lilrther procesdings including the adjudication in lhe mannt'r knorrn to las. d) lt is firrther nrade clear that so I'ar as the conditi,rn of the petitioncr that dcrnnrurage charges till datc- lor thc *rods be consideretl l'rrr *ailer. in this regard. il'anl applicatiorr i:, tiled b1, thc pctit ioners sceking such a lv:rivcr ot demrnurage chargcs. the samc shall be considered and tlc'cidcd hr the rcspondents objcctir tll . - 3

17. In atldition- tlrc l.rctitioners arc also dircctcd to provide a bank guarantec \\,orth l0 percent of the total price of'thc goods imported b1'thenr. Funher. it is also ordered that in thc evcnt if the petitioners upon rclease ol' the goods provisionally make and sell thc supph' to their custonters. dctails of the custontcrs that ol relevant pricc antl tletails ol'thc respcctivc transactions shall be maintained and madc' availablc to the respondent authorities liom timc to timc.

5. Pursuant to the said intcrirn direction and upon the petitioner thcrcin lullllling the conditions stipulated by the IJigh Court, thc seizcd goods rvere relcased to the petitioner. 'fhe said order ol' releasing of thc goods \\'as subjected to challenge before the Hon'ble Suprerr-rc Cour'tt rvhere the Hon'ble Supreme Court SLP.No.42808/24, datedl5.0l.2025, has refused to interfere with the order passed by this Bcnch.

6. LIowever, as rcgards the proceedings befbre thc adjudicating authority is conccrncd. tlrc Hon'ble Suprcrne Court pernritted the adjudicating aulhorit,v to proceed and decide the sarne strictly in accordance with law. -[hc petitioner is also held entitled tbr participation in the ad.iudicating proceedings. \- 4

7. Pursuarrt to the disposal of thc St-P, this Court has disposed ol all such u,rit pctitions wherebv the goods u'cre rt:leased and the procecdings ivere pcnding belbre thc adjudicating autltority.

8. Similar nature ol facts are also lhere in thc instant case also where the stage at this juncture is only the scizure mt rtro and prayer is also onlv [br an interinr release ol'the se ized lroods

9. In th,-- tactual matrix narrated in the preccdin-o paragraphs, we are ol- the considered opinion that the instant u'ri petition also therefore can be disposed ol at the adrnission stage it:r.'lt-. Reserwing the right ol the adiudicating authoritl. to take appropriate de'cision in the proccedings after permitting the petitioner to rcpresent belore the ad.i udicat i n-c. authority :

10. Thus, lirr all the albrcsaid reasons, it is ordered that let the respondent :rutholities pass an ordcr or.r the applicatir,n filcd by the petitioner lirr provisional rclease of thc goods s,rb-iect to the conditions that: a) Thc petitioner shall payldeposit the enhanced duty arnount. On receipt of such enhanced duty amount paid by the pctitioner. thc goods in guestion .hall be rcleasecl within a period of lbur (04j weeks thercufter. b) For payrncnt ol'such dutl'. quantification shall be rnade by the Custorrs tbrthwith within onc (01) week fiorn the date ol'receipl ol a copy of this order. On receipt of such quantitication. the payrnent shall be imrnediately made by the petitioncr and on receipt ol the payrncnt in entirety, the goods shall be rcleased as indicated above at thc- ottter lirnit of four (04) weeks. c) It is made clear that this ordcr will not stand in the wav lirr Customs Depafintent to go altead with the lurlher procecdings including the adjudication in the rranner known to law. d) It is further rnadc' clear that so f'ar as the condition of the pctitioncr that demtnurage charges till date, fbr the goods be considercd for waiver, in this regard, il any application is f-rled by the petitioner seeking such a waiver ol' de tnmurage charges, the same shall be considere'd and dccided by the respondents objectivelY. Il. In addition, thc petitioner is also directed to provide a bank guarantee wofih I 0 percent o[- the total price of the goods impofted by therl. Further, it is also ordered that irt the event if the petitioner upon rclcase of the goods provisionally ntakes and sell the supply to their customers, details ol lhe customcrs that of'relevant price and e - details of the respective transactions sha be rnainrained and made available to the respondent authorities lrorn time to rirne.

12. Needless to mention that the adjudicating truthority in the process of deciding the sanre would not be in any rranner influenced by the order of conditional release ordered by this Court. The authority shall decide the same considering the ob.jections and contentions that would be raised on either side. l:1. Accordingly, this writ petition is allowed. fJo order as to costs. Miscellaneous applications pencling. il arrr. shall srand closed. //TRUE COPY// S A SMAN ALI BAIG T NT REGISTRAR S TION OFFICER i h Deep Building, 3rd The Secretary, Union of lndia, Ministry of Finance, Jeeva Floor, Sansad Marg, New Delhi-1 10 001 . The Joint Commissioner of Customs, (lmports), GST Bhavan, Basheerbagh, Hyderabad-S00 004. The Deputy Commissioner of Customs, lCD,Thimmapur- r09 325, Telangana The Superintendent of Customs, (lCD-Thimmapur), Hyderabad Customs Commissionerate, Hyderabad. One CC to DEPUTY SOLICITOR GENERAL OF INDIA l\dvocate (OPUC) One CC to SRI S.VIJAY ADITHYA, Advocate [OPUC] One CC to IM/s DOMINIC FERNANDES, LEARNED SENIOR STANDING COUNSEL FOR THE CBIC, Advocate IOPUC] Two CD Copies 1 2 3 4 5 6 7 8 To SA LS I I HIGH COURT DATED:2510t912025 ORDER WP.No.15109 of 2025 'I {rE S ( g '>€ 290cIm (- t:' .) \ r, f1 i irr^ t,- r I y-\) ALLOWING THE W.P WITHOUT COSTS. o J