The High Court · 2025

Petition under Article 226 of the 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 fvlemo dated 14.05 2025 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 imported consignment of lrlulti-Function Devrces of 102 units under Bill of Entry dated 28.04.2025, bearing No,9744550 lA NO: 1 OF 2025 Petition under Section 151 CPC prayrng that in the circumstances slated in the affidavit filed in support of the petition, the High Court may be pleased to direct lhe 4th Respondent to forthwith release the goods i.e., 102 units of l\ilulti- Function Devices that have been seized under the Seizure /emo dated 14.5.2025, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRl. S VIJAY ADITHYA Counsel for the Respondent No.1: DY. SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos. 2to4: SRI DOMINIC FERNANDES, SC FOR CBIC The Court made the following: ORDER THE TIONOURAtsLE SRI JI.JSTICT.] P.SAM KoSH\ ANI) THI] HONOT]RABLE SRI JUSTICE SUDDALA CHALAPATIIT RAO W.P.No.l5l78 OF 2025 ORDER, (per Ilon.blc Sri JLtstice P.Sunt Krtrhl'.) t{eard Mr.S.Vijay Adithya, learned counsel fbr the pctitioncr ancl Mr.Dominic Fcrnandes, learned Senior Standing ('ounsel lor the CBIC, appearing fbr responCent Nos.1 to 1' Perused the record.

2. -I'he instant rvrit petition has been filed assailing thc seizurc rrremo, dated 14.05.2025, issued by the 4'h respon<Jerlt with lunher request to fbtthwith release the imporled consignmcnt of the rnultifi-rnctional devices (102 units) undet' Uitl ol ['r'trv No.974,1550, dated 28.04.2025.

3. Sinrilar writ petitions of identical nature have alreacly been considcred by this Bench wherein by way o I a corlclitiorral iirtcrirrl ordel this Bench had pemitteci thc releasc of seizcd goods subject to the petitioner/importer futfilling certain conditions

1. One such writ petition is W.P.No. 12489 ol' 1025, where thc goods itnported were seized by th'; Customs autl'orities and by vir-tue ol thc intcritn order ot- this I lrgi: (lo''::'i' -tiic ('ltstotns c 2 authorities werc orde rcd to release on thc followins conditions. I- or convenlencc. \\e rcproducc paragraph Nos.26 & 27 of the order passed in the atbresaid rvrit petition hereinunder l(r. I-hrrs. lirr all tlrc- alirrcsaicl reasons. it is ordereil that let thc rcspondcnt utrthoriLics pass an order on the applicati,ln liled by the pctitioncrs lbr provisional rclease ol thc goods subiect to the contlitions that: a) Ihc pcLiLioncl shall pay/clcposit tlie enhanced ,1tLt1 atllount. On receipt of such enhanccd dut\ amount paid by thc petitioncrs. the goocls in qucstiort shall be rclcased '"vithin a pcriocl of lbur (0-1) ri eeks therca lier. [r) Frrr parnrcnl o1'such dutl- quantiflcatioll shall be madc by tlrc C'ustonrs lir:'tlrrtith uithin onc (0t) rveek lioLl' rhe clatc of rcceipt of a c()p! ol'1his ordcr. On reccipt ol sttch cl.Lantilication, the pa!u)cnt shall lrc irrtmediatell- made by thc pctitloners and on receipL ol' thc par mcnt in cntiretl. thc goods shall bc rcleased as indicatcJ atlrr c at thc uutct lintit of tbur (04) u'ccks. c) [t is rnatlc clctrr that this order will not stand in the u'ay lor (lusLonrs [)cpal'tnrent to gc' ahcad r'vith the furthcr proceedinus inclrrdirr!. thc lrtljtrtlicltion in thc rnanncr knttlrtt 1o larr. d) lt is iirrther nradc clcar thaL so lar as the condition of the pctititrncr that .lcmrnurage chirrges till date. for tLtc goods bc consicicrcd lbl lrlivcr- in this regard. iiany apltlicati.rrr is liled by the pctitioncrs seckinrq such a naivcr of demtnuragc charges. the saurc shall l)c c()nsidcrcd ancl dccidcd b)' thc rcspondonts ohj ectir e-lr. 3 2T.Ilradtlitiorr.thcpctitionersarealsodirectedtoprtrr'itle a batlk guarantee worth 10 pcrcer.tt tll thc total price of thc goods in.rported by thcm Furthcr' it is also ordered tl.tat in the evcnL il thc petitioncrs upon release of the goods provisionalll' make arrd scll the supply to thcir customers' details ol'the customers'that of rclelant price and details of tlic rcspcctive transactions shall be maintained and made available to the respondcnt authtlrities fr.rrl timc to tlmc.

5. Pursuant to the said interim direction and upon the petitioncr thercin liltllling the conditions stipulated by the tligh Court' the scized goods were released to the petitiorler' 'l-hc said order of releasing ol the goods was subjected to challenge befbre thc Hon'ble Supreme Courtl where the Hon'ble Supremc Courl in SLP.No.42808 124, datedl5'01 '2025' has refused to interl-ere with the order Passed bY this Bench'

6.However,asregardstheproceedingsbetbretheadiudicating authority is concerned, the Hon,ble Supreme Court pemittcd the adjudicating authority to proceed and decide the same strictly in is also held cntitled lbr accordance with law' The pettttoner paflicipation irr the acljudicating proceedings 4 .-

7. Pursuant to thc disposal o1- the St'P' this Cottrt has disposed of all such rvrit petitiorrs whereby the goods rvere lcleased and the proceedings were pcr-rding belbre the adjudicating authoritv'

8. Sirnilar nattrre of fhcts arc also there in the instant case also where the stage at this junctule is only the scizure mctno al-rd prayer is also only fbr an interinr release ol the seized goods' g.Inthcf.acttralmatrixnirmate<linthepreccdingparagraphs,we petition also arc of the consiclered opinion that the instant "vrit therelore can be disposeti of at the adrnission stage Ltself' Reserving the right of the a<ijudicating authority to take appropriate decision in the proceedirrgs alicr pcnnitting thc petitioncr to reprcscnt before the adi udicating authoritY:

10. Thus, for all thc albresaid reasotls' it is ordered that let the respondent authorities pass an order on the application filed by the petitioner lbr plovisional releasc of thc goocls sub'iect to the conditions tl',at a) 'l'hc petitioner shall pay/deposit the enhanced dutv anrout.tt. On receipt of sr'rch cn[arlced tlr'rty atnount paid by the petitioner, the goods in question shall be rclcased rvitl-,in a pcriod of lbur (04) wceks thereafter' 5 b) Fol paytnent ol such duty, quantilication shall be made by the Customs forrhwith within one (01) week fiorn the date of receipt of a copy of this order. On receipt c'I such quantification, the payrnent sh4ll bc imrnediately rnade by thc petitioner and on receipt of the payment in entirety, thc goods shall be released as indicatcd above at the oute r limit of four (04) weeks. c) It is rnade clcar that this order will not stand in the way for Customs Department to go ahead with the fufther proceedings including the adjudication in the lranrle[ known to lar.r,. d) It is furthcr tnade clear that so f'ar as the condition of thc pctitionel that demmurage charges till date, tbr the goods be considered fol waiver, in this regard, il any application is filed by the petitioner seeking such a waiver of demmurage charges, the same shall be considered and decided by the respondents objectivcly. ll. In addition, the petitioner is also directed to provide a bank guarantee worll'r I 0 percent of the total price of the goods imported by them. Further, it is also ordered that in the event if the petitioner upon release ofthc goods provisionally makes and sellthe supply to their customers, details ol- the customers that of relevant price and 1 6 details of ttre respective transactions shall be n-raintained and lnade available to the respondent authorit.ies liom tirne to lirne.

12. Needless to mention that thc adjudicating authority in the process ol deciding the sarnc rvould not be in anv manner influenced by thc order ofconditional rclcase ordercd by this Court. 1-he authority shall decidc thc same considcring tht:,.rbjsc1isr1r.16 contentions that rvould be raised or-r eithcl side I 3. Accordingly. tl'ris writ petition is allorved. No order as to closed To, Misccllancous applications pending, if ar.1,. shalI stand SD/.T. SRINIVASA REDDY SSISTANT REGISTRAR { \ SECTION OFFICER //TRUE COPY//

1. The Secretary, Union of lndia, I\/inistry of Finance, Jeevan Deep Building, 3rd Floor, Sansad Marg, New Delhi-1 10 001 .

2. The Joint Commissioner of Customs (lmports), GST Bhiavan, Basheerbagh, Hyderabad-500 004.

3. The Deputy Commissioner of Customs, lCD, Thimmapur-509 325, Telangana 4. The Superintendent of Customs (lCD-Thimmapur), Hyderabad Customs Co m m issio n e rate, Hyderabad

5. One CC to SRI S. VIJAY ADITHYA, Advocate IOPUC] 6. One CC to SRI DOI\,'llNlC FERNANDES, SC FOR CBIC IOPUC] 7. One CC to DY SOLICITOR GENERAL OF INDIA IOPUC] 8. Two CD Copies B IV LS ,t HIGH COURT DATED:2510912025 ,. () .../: I rl L.t. 't. I\\;-.:-: a' c I0 l lEi f z o i I ORDER WP.No.15178 ot 2025 ALLOWING THE WRIT PETITION WITHOUT COSTS 10 .v