The High Court · 2025

Counsel for the Respondent No.1: SC FOR CENTRAL GC)VERNMENT Counsel for the Respondent Nos. 2to4: SRI DOMINIC FEFINANDES, SENIOR SC F:OR CBIC The Court made the following: ORDER THE HONOURABLE SRI JUSTICE P.SAM KOSH\' AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W.P.No.27467 OF 2025 ORDER, (pcr llon'ble Sri Justice P.Sam Koshy) Heard Mr.Tarun Chadha, leamed counsel lor thc petitioner and Mr.Dominci Fernandes, learned Senior Standing Counsel fbr CBIC, appearing for respondent Nos.2 to 4. Perused the record.

2. The instant writ petition has been filed assailing the seizure memo, dated 08.09.2025, issued by the 4'r' rcspondent rvith the lurther request to forthwith release the imported consigntnent ol the rnultifunctional devices (104 units) under Bill ol Entrl No.4262 1 80, dared 02.09.2025.

3. Similar writ petitions of identical nature have alrcady becn considered by this Bench wherein by way of an conditional interirn order this Bench had permitted the release of seized goods subject to the petitioner/importer fulhlling certain conditions. One such writ petition is W.P.No. 12489 of 2025; where the goods imported were seized by the Customs authorities and by virtue of the interim order of this High Court, the Custorns authorities were ordered to release on the following conditions. For 2 convenience, \{,e reproduce paragraph Nos.26 & 27 ol' the order passed in thc alorcsaid writ petition hereinunder:

26. Thus, fbr all the aforesaid reasons, it is ordered thrf lct t]rc rcspondcnt authorities pass an ordcr on the applicati rrr filcd by the petitioners tbr provisional release of the goods s,,ll)j(ict to the cond itions that: a) Thc pctitioner shall payldeposit the enianced drrrr amount. On receil)t of such enhanced duty amount paid by thc 1.r:titioners, the goods in question shall bc released within a perro,l oi four (04) u'ccks thcreirlier. b) For payrnent ol such duty, quantification shall lre made by the CustLrrns fbnhrvith rvithin one (01) week from th,: date of receipt of a copy of this order. On rcceipt ol such qurnrification, the pa),rncnr sliall be immediately made by the petitioru:.s and on reccipt of tho pa)anent in entirety. the goods shail be n leased as indicated abovc at the outer limit of four (04) weeks. c) It is lnade clcar that this order will not stand in lh,; way for Customs l)cpartmcnt to go ahead with the further pr.,cecdings including thc adjudication in the manner known to lau. d) It is turther made clcar that so far as the colcrtron of thc petitioner that dernmurage charges till date, lor th:. 3oods be considerctl for rvaivcr, in this regard, if any applicatior is filed by tho petitioners seeking such a waiver of demrnuragc ,:hrLrges, thc sarne shall bc considcred and decided by the :c:pondents objectrvelr'.

27. [n addition, the petitioners are also direcre,l :r providc a bank guarantee rvorth I 0 pcrcent of the total pnce o1' rhs geod5 importeti hv thcrn Fu(her, it is also ordcred that in tl.: evcnt if 3 thc pctitioners upon relcase of the goods provisionally make and sell the supply to their customers, details of the customers that of relevant price and iletails of the respective transactions shall bc maintained and made availablc to the respondent authorities fiom time to trme

5. Pursuant to the said interim direction and upon the petitioner therein futhlling the conditions stipulated by the High Court' the seized goods were released to the petitioner' The said order of releasing of the goods was subjected to challenge before the Hon'blc Supreme Court; where the Hon'ble Suprerne Court in SLP.No.42808/24, dated15.0 1.2025, has refused to interfere with thc order passed bY this Bench.

6. However, as regards the proceedings before the adjudicating authority is concerned, the Hon'ble Supreme Court permitted the adjudicating authority to proceed and decide the same strictly in accordance with law. The petitioner is also held entitled for participation in the adjudicating proceedings'

7. Pursuant to tho disposal of the SLP, this Court has disposed of alI such writ petitions whereby the goods were released and thc proceedings were pending before the adjudicating authority' 4

8. Similar nature ol lacts are also there in the instant case also wherc the stage at this juncture is only the seizure rrr:uro and prayer is also only lor an interim rclease of the seized good:

9. In the lactual matrix nanated in the preceding plrragraphs, we are of the considered opinion that the instant writ petition also therelbre can be disposed of at the admission stage itsr:lf. Reserving the right of the adjudicating authority to take appropriale decision in the proceedings after pennitting the petitioner to ref)resent before the adjudicating authority:

10. Thus, Ibr all the afbresaid reasons, it is ordc'e,l that let the respondent authorities pass arl order on the applicatic,n filed by the petitioners for provisional release of the goods srrbjcct to the conditions that a) Ttre petitioner shall payldeposit thr- e.:rhanced duty amount. On receipt ol such enhanced dLrt) amount paid by the petitioners, the goods in question shall be released within'a period of four (04) weeks tht:rrrafter. b) For paynent ofsuch duty, quantificaticu shall be made by'the Customs lorthwith within one (() l) week from the date of receipt of a copy of this ,.lrder. On receipt of such quantification, the pafnen shall be 5 immediately made by the petitioners and on receipt of the payment in entirety, the goods shall be released as indicated above at the outer limit of four (04) weeks. c) It is made clear that this order will not stand in the way for Customs Department to go ahead with the lurther proceedings including the adjudication in the manncr known to law. d) tt is further made clear that so far as the condition of the petitioner that demmurage charges till date, fbr the goods be considered fbr waiver, in this regard, if any application is filed by the petitioners seeking such a waiver of demmurage charges, the same shall be consldered and decided by the respondents objeclively. I l. In addition, the petitioners are also directed to provide a bank guarantee worth l0 percent of the total price of the goods imported by them. Further, it is also ordered that in the event if the petitioners upon release of the goods provisionally makes and sell the supply to their customers, detai [s of the customers that of relevant price and details ol the respective transactions shall be maintained and made available to the respondent authorities from time to time. 6

12. Needless to menrion that the adjudicating authority in the process of deciding the same would not be n. any manner inlluenced by the order of conditional release ordc,re ,-l by this Court. The authority shall decide thc sarne considering the ob.jections a,d contentions that would be raised on either side.

13. Accordingly, this writ petition is allowed l..o order as to Miscellaneous applications pending, if ir .r.,, shall stand closed. To, SDi-P. PONNA KRISHNA A9 IS ANT REGISTRAR //TRUE COPYII SECTION OFFICER Hyderabad-500 004 'l . The Secretary. Union of lndia, Ministry of Finance. Jr.,(,van Deep Building, 3,d _ Floor. Sansari Marg, New Oernr-irO O6r- 2. Joint Commissioner of Customs (lmports), GST Eihavan, Basheerbagh, 3. Deputy Commissioner of Customs, lCD, Thimmapur-50{) 325, Telangana 4 Superintendent of Customs itco_ft,immrf,r4 nyoelaoiJ -drltorc ! 9n" CC to SC FOR CENTRAL GOVERNMENT tOpuc 9 9nu CC ro SRt TARUN CH{qun novocateiob-ucl 7 ONC CC tO SRI DOIUINIC FERNA|\IDES, SErirOriSi: I:OR CBIC TOPUC] B. Two CD Copies Commissionerate, Hvderabad \ -. " -r" M. BM BS HIGH COURT DATED:1 210912025 ORDER WP.No.27467 ot 2025 ::==.\ ,..\. lll1ffPm[ ,1" ,;, "..r \ ALLOWING THE WRIT PETITION WITHOUT COSTS $ q c\ d- f'