The High Court · 2025

Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewrth, 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 2910812025 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 1 12 units under Bill of Entry dated 2210812025, bearing No.4046671 f * ? + ,* t i + t: f t,r lA NO: 1 OF 2025

4. Petition under Section 151 CPC praying that in the circumstances stated rn the affidavit filed in support of the petition, the High Court nray be pleased to direct the 4th Respondent to forthwith release the goods t e . 112 units of Multi- Function Devices that have been seized under the Seizure lr4emo dated 29 8.2025, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe toss and hardship. '6 Counsel for the Petitioner: SRl. TARUN CHADHA Counsel for the Respondent No.1: Deputy Solicitor General of lndia Counsel for the Respondent Nos. 2to4: SRI DOMINIC FERNANDES, SC FOR CBIC The Court made the following: ORDER t I 1 a I I'HI] HONOURABLIi SIiI ,ITiS'I'ICE I'.SAM KoSI{Y ANI) TIONOUITAI}LE SRI .ITJSTICE SIJDDALA CHALAPAI'III ITA0 .TTIE W.P.No.2655{ OI,- 2t}25 ORDI lt- lptr Lton htc ,\t'i .lu.sriL t, P .\lunr Koslt ) Heard Mr.-f.Arun Chadha le'arned counsel 1or tl:e pctiLiorrcr' and Mr.Dominic Femandes, lcarnecl Senior Stancling Counsel fbr the CIllC, appearing firr rcsponde nt Nos.l to 1 Pcruscd thc rccord.

2. The instant writ petition has bcen filcd assailing the seizure memo, dated 29.08.2025, issued by the 4tr' responclent with lurther request to forthwith release the irnported consignnlent ol the multilunctional devices ( I I2 units) under llill ol l:ntry No.404667 I, dated 22.08.2025.

3. Similar writ petitions of'identical nature havc alreadt been considered by this Bench wherein b1, way ol a conditional intcrim order this Bench had pennitted the releasc o1'seizcd eoocls subject to thc petitioner/importer lul fi I I i ng cenai n cond i tions.

4. One such writ petition is W.P.No. 12489 of 2015; whcre the goods imported were seized by the Custorns ar-rthoritics and by virtue ol .the interim order of this Fligh Court, the Custorns 2 authoritics \\'ere ordcred to t'elease on the fbllowins conditions. For convenience. u,e reproduce paragraph Nos.26 & 17 of the order pussed in tlie iriirresaid rl,rit petititrr hereinunder: l(r. lhus. tbr all thc aforcsaid reasons, it is ordererl that lct the rcsponderrt authoritics pass an order on the application lilcd b1' thc petitioncrs lirr provisional relca-sc ol the goods sutrjcct to thc conditions that: a) fhc petitioncr shall pay/cleposit the cnhancl'd (lrltv anrount. On receipt of sr.rch enhanced duty amount paid by the petitioners. the gL,ods in qucstion shall be released within a period ol fbtrr (()4) u ccks therealtcr. b) Fol payment of such duty, quantification shall bc madc h1 thc Customs iorthwith within one (01) week fronr the datc of reccipt o1':r copy of this order. C)n receipt of such quantillcation. the pal-ment shall bc immediately made by the petitioners and on receipt ol'thc paymcnt in entircty. the goods shall br: rcleased as indicated ab()ve at thc outer limit of four (04) weeks. c) It is made clear that this order will not stand in the rval lix Custorns l)epartmcnt to go ahead with the further prrcecdings including thc adjudication in the manner known to law. d) [t is furthcr made clear that so far as the condition of thc petitiorrer that dcmmuragc charges till date, for thc- goods he considercd tbr waiver, in this regard, ifany applicatkrn is filed b1 thc petitioners secking such a waiver of demmuragc charges, the same shall be considered and decided by the respondents objectilclv. 3

27. [n addition, the petitioncrs are also tlirectcd to provide a bank guarantee worth l0 percent ol the total price ol' the goods imported by them. Further. it is also ordelcd that in the e\rent il the pctitioncrs upon release of tltc goods pror isionalll, nrake and scll the supp[1' to thcir customcrs. details of'tltc custunrers that ol' relevant price and details ol the rcspcctive transactions shull he maintained and made available to the rcspondcnt authoritics lrorr tltrL' t() trmc-

5. Pursuant to the said interirn direction and uporl the petitioner thcrein lulfilling the conditions Stipulated b_"- the tligh Court. the seized goods were released to tlie petitiorlcr. -lhe saicl ordcr of- releasing ol- the goods \\,as subicctccl to challcngc lreforc the Hon'ble Suprerne Court; where thc Ilon'ble Suprcnre Court in Sl-P.No.42808/24, dated I 5.0 1.2025. has reluscd to interl'ere'"r'ith the order passed by this Bench.

6. I{owever, as regards the procecdings betbrc the acljudicating authority is concerned, the llon'ble Suplcrnc ('ourt perurittcd the adjudicating authority to proceed and dccide the same stlictlf in accordance with law. The petitioner is also hcld entitlcd tbr participation in the adjudicating proceedings

7. Pursuant lo thc- disposal of the SL[', this ('ourt has disposed of all sr.rch urit pctitions whereby the goods were released and thc procceclin;:s rr crc- 1'rendinq bclbre thc adjudicating atLthoritr'. t3. Sirlilar nuturc of l-acts are also thcre in the instant case also rlliere thc stattr: at this.iuncture is onl,v- the seizure mL-mo and prayer is also onll firr an interim l'elease of the seized goods (). In the lirctual matrix narrated in the preceding paragraphs. u,c arc ol the cr,nsidcrcd opinion that the instant rvrit petition also theretbre can be disposcd of at the admission stage itself . Reserving the light o1'the adjudicating authority to take appropriate decision in thc procccdings aftcr permitting the petitioner to represent bc'fbre thc adjudicating authority: [0. 'lhus, Ibr all the aforesaid reasons, it is ordered that let thc respondent ruthoritics pass an order on the application filcd by thc petitioner lirr l.rovisional release of the goods strbject to the conditions that: a) 'l'he petitioner shali payldeposit the enhanced duty arrorrnt. On receipt of such enhanced dut), amount paid b.v the petitioner, the goodg- irr question shall be released u'ithirr a period of four (04) weeks thereafter. .---*_ 5 b) For payment ofsuch duty, quantilication shall be made by the Customs forthwith within one (01) weck lrom the date of receipt of a copy o{'this order. On receipt of such quantitication, the payment shall be irnmediately rnade by the pctitioner and on receipt ol thc payrnent in entirety, the goods shall bc lclcasecl as indicated above at the outer limit of tbur (04) ,,veeks. c) It is made clear that this ordcr will not stand in the way lbr Customs Department to go ahead with thc {urther proceedings including the adjudication in the rnanner known to larv. d) tt is further made clear that so t'ar as the condition of the petitioner that demrnurage charges till date, lor the goods be considered fbr waiver. in this regard, if any application is filed by the petitioner seeking such a waiver of demmurage charges, the same shall be considered and decided by the respondents objectively. I l. lrr addition, the pelitioner is also directed to provide a bank guarantee worth l0 percent of the total price ol the goods inrportcd hy' thenr. Further, it is also ordered that in thc cvent il the pctitioner upon release of the goods provisionally makes and sell the supply to thcir customers, details of the customers that of relevant price and o details of the respective transactions sha be mai,tained and made available to the respondcnt authorities from titne to time.

12. Needlcs: ro rnenrion that the ad.iudicating authority in the I)rocess ol' deciding the sarnc would ncrt be in any manner intluenced by the order ot'conditional release ordered by this Court. 'I-he authoritl shall decide thc sarne considering the objections and contentions thut rvotrld be raised on either side.

13. Accordinqlr,, this rvrit pctition is allowed. No order as to COSIS. closcd Miscellrneous applications pending, if an1.. shall srand SD/.A. JAYASREE STANT REGISTRAR AS //TRUE COPY// ECTION OFFICER I

1. The Secretary Unron of lndia, , Ministry of Finance, Jeevan Deep Building. 3rd Floor, Sansad lvlarg, New Delhi-1 10 00'1 .

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 SRl. TARUN CHADHA, Advocate [OPUC] 6. One CC to Deputy Solicitor General of lndia [OPUC] T One CC to SRI DOMINIC FERNANDES, SC FOR CBIC [OPUC] 8. Two CD Copies To, t * * Btu BSW i I + + HIGH COURT DATED:2514912025 ORDER WP.No.26554 of 2A25 ..i i- S I,i /(, o t) i 1 oCT 292[ {- * FA]CI lrj'.1 ALLOWING THE WRIT PETITION WITHOUT COSTS @irr