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 1910712025 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 Multi-Function Devices of 109 units under Bill of Entry dated 141712025, bearing No.3242044 IA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circ.umstances stated in the affidavit filed in support of the petition, the High Court nray be pleased to direct the 4th Respondent to forthwith release the goods i.e., 1.09 units of Multi- Function Devices -that have been seized under the Seizure Memo dated 191712025, 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 FERNANIDES, SENIOR SC FOR CBIC The Court made the following: ORDER I TtII II()\()t ttAIil,t.] SIU.'tiS'ilCI,t P.SAM KOSIIY A\t) 1'I{E H()N0I'RABI,I.] SItI JT'S'I'ICE ST'I)I)AI,A (]I IAI-APA'I'HI RAO \\'.P.No.2I796 OF 2025 ORDER, llrr thtn hlt.\ri ,lu.sriL't l).Son kosh1) Heard Mr.S.Viiai, Adithya. lcarned counsel fbr the petitioner and Mr.Dorninic Fcrrrandes. leanrcd Senior Standing Counsel lirr the CBIC, appearing lbr respondent Nos.2 to 4 Pcrused thc recortl

2. The instant w,rit pctition has bcen filed assailing the seizure memo, datcd 19.07.1015, issucd by the 4'h respondent with f'urther request to tbrthwith release the imported consignment of the multifunctional dcvices ( 109 units) under Bilt ol Entry No.3242044. dated I 4.07-1025.

3. Sinrilar writ petitions ol'i<ientical nature have already been considered by this []cnch wlrcrcin by way of a conditional interim order this Bench had pcmrittcd the release of seized goods subject to the petitioner /irnporter t'ultilling certain conditions.

4. One such writ petition is W.P.No. 12489 of 2025; where the goods imported were seizcd by the Custotns authoritics and by virtue of thc intcrinr order ol' this llish Coufl, the Custotrs 2 - authorities \^,ere ordered to release on the lbllowing conditions. Iror conventence. \\'e reprodlrce paragraph Nos.l6 & l7 ol' the order passed in tht: alirresaid rvrit pctition hcrcintttlder:

26. fhLrs- lirr all the atbresaid rcasons. it is ordcred that lct thc rcspondent authorities pass an ordcr orr tlrc applicatiorr lilcd b1' lhe pctitioncrs for provisional rclease of thc goods subicct to the conditions that: a1 l'hc pctitionershall pa)/dcposit lhc cttltartccd rltrt, amotlnt. On reccipt oisush cnhanccd dutr atnoLtnt pai.l br thc p.'tititlners. the goods in question shall bc relcascd rritltin a pcrir.d ol'lbur (04) u'eeks thercafter. h) Iror pa1'mcnt olsuch dutl. tluantificatit rn shall hc nladc bv the ('ustoms fbrthu'ith within otrc (01) ucek liorn tl c datc ol' receipt ol a copy ol this ordcr. ()tr rcccipt ol'suclr q Ltar rtilication. the paymcnt shalI be irrtrrediatcll rnaclc [r1 thc pctititrrt,:rs and on rcccipt of the palntent in cntircty- thc uoods shall hc r,-leasr-tl as indicated above- at the outer lintit ol lour 10-l) riccks. c) [t is made clear that this ordcr rr ill not stand in tlrc uar lbr (lustoi.ns Dcpartment lo go ahcarl ri ith the lirrtltr'r plrceedings inclLrding the aditrdicalion in the tttrtttncr kttou n ttt lart . d) It is turther made clcar thut so lirr as thc con.liriorr ol'the pctitioncr that denr[rurage chargcs till datc. lbr thc goods be ctxrsiilcrcd tirr waivcr. in this lcgartl. il'anr applicatiorr is lilcd b1 the pctitioncrs seeking such a rrairer o l' clcrnrn rrrauc clrafqes. the sanre shall be considcrcd and tlecided h\ thc r(jspondents objccrivelr'. \ l

27. [n addition. thc pctitioncrs arc also directcd to provide a bank guarantce woflh l0 perccnt ol'thc total price of the goods imported by thcm. FLrrther-. it is also ordered that in the event il' the petitioners upon releasc ol' thc gurds provisionally nlakc and sell the supplv to their custoirrcrs- dctails ol'the custonrcrs thdt ol' relevant pricc and details ot'thc rcspcctirc transactions shall be maintaincd and madc availablc to thc rcspondcnt authodties fion1 time to tinrc.

5. Pursuant to the said interinr direction and upon the petitioner therein lultllling the conditions stipulatcd bv thc Iligh Coun, the seized goods were rclcased to thc pctitioncr. The said order of releasing of the goocls \\ as sr,rbjcctecl to challcngc bclbre the Hon'blc Suprerne' Courti rvhelc thc Ikrn'blc Supreme Court in SLP.No.42808/24, datedl5.0l.lOli. has refused to interf'ere with the order passed by this Bench.

6. However, as rcgards the proceedings befbre the adjudicating authority is concerned. the Hon'blc Suprenre Court pennitted the adjudicating authorit)' to proceeci rnd dccidc thc sanre strictly in accordance with law. -fhe pctitioncr is also held entitled fbr parlicipation in the adjuclicatine procceclings. J 4 - i. Pursuanl to the disposal of the SLP, this Cotrr-- has disposed of'atl such rvrit petitions whereby the goods were rc eased and the prcceedings were pending before thc adjudicating lruthority-

8. Similar nature of facts are also ther-e in thc irlstant case also rvhere thc stage at this juncture is only the seizurc tnetno and prayer is also only tbr an interim release of the seized goods.

9. In the t'actual matrix narrated in the pre'ceding paragraphs, wc are of the considered opinion that the instant rvrir petition also therefore czrn be disposed of at the admission stage ilsclt. Rese rving the right ol'the adjudicating authority to takc appropriate dccision in the proceedings after permitting the pctitioncr to rc pre sent belore thc ad.iudicatirrg authoritY:

10. Thus, tbr all the aforesaid reasons, it is order,:d that let the respondent authoritics pass an order on the applicati,-rn liled by the petitioner lbr provisional release of the goods :;ub-iect to the conditiorrs that: a) l'he petitioner shall pa1,/deposit thc ,:nhanced duly arnount. C)n receipt of such cnharccd dttt.y arnount paid b1 the petitioner, the goods in clr-resti6n shall be rclcasctl rvithin a period of lbur'(04) trceks thclealier. j b) For payment olsuch duty, cluantification shall be made by the Custorns tbrthwith u, ithin one (0 I ) week from the date of receipt of a copy of this order. On receipt of such quantilication, thc paynlcnt shall be immediately made by the petitioner and on receipt of the payment in entirety. the goods shall be released as indicated above at the outer limit ot'lirur (04) weeks. c) lt is made clear that this order rvill not stand in the way for Custorns Departrncnt to go ahcad with the further proceedings including thc adiudication in the manner known to law. d) It is I'urlher rnade clcar that so tar as the condition of the pctitioncr that dcnrrnurasc chargcs till date, for the goods be considered lbr rvaiver, in this regard, if any application is fllccl by the petitioner seeking such a waiver of' dcrnrnurage chargcs, the same shall be considcred and decidcd by thc respondents objectively.

11. In addition, the pr:titioner is alsr> tiircctccl to pror,'idc a bank guarantee worth l0 percent ol'the total price ol' thc goods impor-ted by them. Further, it is also ordercd that in the cver.rl it'the petitioner upon release of the goods provisionalll,tnakes atrd selithe supply to their custolners, details o f the customcrs that o l- re levant pricc and 6 - dctails ol the .espective transactions sha be mairltai recl and rrade available to the respondent authorities tiom time to rirne. I l. Nc-ed less ro rnention that the ad-judicating authoritv in the process ol' deciding the same would not be in any lltanner influenced by the ordcr ofconditional release ordcred bv this Courr. 'l'he authority shall decide the same considering the objcctions and contcntions that u,ould be raised on either side. Il. Accordinuiy, this writ petition is allorved. No order as to c() sts. Miscc'[[arrcous applications pending, il an1.. shall srand c losed. To, //TRUE COPY' SD/.I\l. OSMAN ALI BAIG TANT REGISTRAR \ CTION OFFICER

1. The Secretary, Union of lndia, Ministry of Finance, Jeevan Deep Building, 3rd Floor, Sansad lVarg, New Delhi-1 10 001.

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

3. The Deputy Commissioner of Customs, lCD, Thimmapur-509 325, Telangana 4. The Superintendent of Customs, (lCD-Thimmapur) Hyderabad Customs 5. One CC to SRI S. VTJAY ADITHYA, Advocate [OPUC] 6. One CC to SiRl DO[/lNlC FERNANDES, SC FOR CBIC IOPUC] 7 One CC to DY SOLICITOR GENERAL OF INDIA [OPU(]] 8. Two CD Copies BIM IS ^(\v HIGH COURT DATED:2510912025 ORDER WP.No.21796 of 2025 nE\ .l( L) t, 29 0CI P5 , 1_ i\ t: Dg .r"{tl.rr(.- r'..V ,t)t/ ALLOW!NG THE WRIT PETITION WITHOUT COSTS 1o n.