M/s. Glamex v. 1. Union of lndia

.....RESPONDENTS 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 fi/andamus or any other appropriate writ or order or direction setting aside the seizure Memo dated 19.9.2025 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 Multi-Function Devices of 1 1B units under Bill of Entry dated 16.9.2025, bearing No.4531232. 2 authorities !r'e;'1r orcleled to release on the fbllowing conditiorrs For carnvcnlenct'. '",,e reprociuce palasraph Nos.26 & 2l <tf the order passcci it- tir': r:lirl'csaicl *.r'it petition hcreiuunder

16. llrits. il.,i.all tlrc elirresaid rcrsotts- it is trrdcled thrl lct thc rcsc0 ,-icr-, ritthotiiies pass atl ordcr on the applicatior filed b1 th: :.:elitirrr:is lirr nrrr''isionai rclL:ase of the goods suiri:ct to thc aarrdiirrrlls',irili: a) i l;: pclittotter siiall pirl''ieposit thc enhanced d''tt) iurotult' i):r -r-.:rpl .ri rri:f,i) cl-inilll-!'tl Ctii, atllount paid by thc pelil-iot.tcrs' tir, ro,..tis rl qtiesiit,it sitaLi he releascd r'riihin a peri'ld of ftrnr i ()- r iieel.r iircrcaiiei. i,) iror ;i.:-.:r:nt ui sucli citttl. ciuanlificaiiou shail be made b1 th. I l:sr,i)i]1s lix-thll iih u'ithin onc (01) r'vcek from the date of ic,.,.:if i rrl'li copl of this ordcr. Orl receipt of such quantilication' ,ht' pi:', Il:L'tit sitali bc immcdiatcl] madc b1' thc petitloilcrs and on i'.(.:i)r o. i'r,: i,':r-,' L;lei:l ii, ct.itirclr- tire goods shall bc rcloascd as inrlicatcrt rbo'. e at ihs oriter Iirnit of fbur (04) u'eeks c) lt i: irtd; ': leat' lliat this orCer w'ili not stand in Lhe way fol i-Li-..t!r,rs :)jr)ailiitcni ir: go ahead u'ith the lu(her prcceedings inciuding thc arljuiicaliorr ill thc mauner knorvn to larr' cl) It s lirrther made cleat that so far as the condition of thc petrtilner tnal demmu.age chargcs till date, fbr the goods bc corsirleier iirr- rr aiver. in this rcgard. if an,v application is filcd by th: p:tilio:reis seeking such a rrair,er of demmuragc clrarges. the sairc sh;rli i.e considcrcd and dccidcd by the lespondents otj ec l ive.r'. I 3

27. In addition, the petitioner.s are also dirccLed to provide a bank guarantee worth l0 percent of the total price of the goods imporled by them. Furthcr. it is also ordered that in the event if the petitioners upon release of the goods provisionalll. make and scll thc suppil, to their customers. details ol- tl.tc custontcrs that ut relcvant pricc and details of the rcspcctir,.e transactions shall bc maintaincd and made available to tlre rcsponclcnr authorities lronr timc !o time.

5. Pursuant to the said interim direction and upon the petitioncr tJrercin fi:lfilling'Lhe condirions stipulared by the liigh Court. thc scized goods were released to the petitioner. fhe said ordei ot releasing of the goods was subjecteC to challenge betbre rh'. Flon'ble Supreme Courl; where the Hon'ble Suprenie Courr in SI-P.No.42808 24, datedl5.0I.2025. has refused to interf-ere wiri-r the oldel passed by this Bench 6 However, as regards the proceedings before thc arijudicaiirtg authority is concerned, the Hon'ble Supreme Court perrnirtcd the adjudicaLing authority to proceed anci decide the same strictil t accordance with larv. The petitioner is also held entitled lor participalion in the adj udicating proceedings. 4 1 PLLi s'-rln1 il ihe disposal o1- the SLP, this Court has disposed of- all sLrch n'rit petitior-rs wheretrlr the goods rveie released and the piocecrii;' .:.: ..i ,:i.-' i:ct.iclii:g bcfbre ihe acijudicating autitority B. Sir':riiri raiule o,t iircts ale also [i'rerc in the instant case also .,vhere llt,. r,.llgtl at this.jurrcture is oni_v the seizure mcmo and prayer is also onll ;or. ac intcrini re iease ol'tlie seized goods

9. ln i,,.' i:t;iLral lnatlir irarratr-d ir, the preceding paragraphs, \{,e ele ol' r.:c con-qi,iieied opinion that the instant writ petition also thelefbrc r;ril be tiisposed of at the adurission stage itselL Reserving the right o.' tir,: nri.i.rdicating authority to takc appropriate dccision ir-, thc procctdings afier pelli-ritting thc petitioner to represent befbre ile aCi L,i . r,.irii iiliiiroritl iC. 'l'hus. irrr iri. the aiolesaici rfasorls. it is oldeled that let the r',:sponCcrrt ....,r iiroriLies pass an oider on the application filed by the petitioner li:r proi,isionai relcase of the goods subject to the condition:; ihaa a] Tht pctitioner shaii pay/depcsit the enhanced duty rinoii:ri. On reccipt of such enhanced duty amount paid 11' the retiticner. the soods io qr',e(iion shall be relea.:er] r,, ithin a oeriod of firirr (04) rveeks thereafter. .' '. -..,'.r&.''|9$'i' ,_.ti''*_.. ,? ''.?. I 5 b) For payment of such duty, quantification shall be made by the Customs forthwith within one (01) rveek from the date of rcceipt o.f a copy of this order. On receipt of such quantification, the payment shall be immediately madc. by the petitioner anc on receipt oi the payment in entir:ety, the goods shall be releascd as indicated above at thc outer limit of four (04) weeks, c) lt is made clear that, this oldel will not stand in the rvay ibr Cuslorns Department to go ahead with the {ufther proceeciings inciuding thc adjudication ii thc manner knou n io law. d) It is fur1her rnade clear that so far as the condition of tlie petitioner that demmurage charges till date. ibr the goods be considered for waiver, in this regard, if any application is filed by the petitioner seeking sucir a uaiver ol deurtnurage charges, the salne shati be considered and decided by the respondents oblectively. 1i. tn a-Cdition, the petitioner is also directed to provide a bank guarantee wor-th l0 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 ofthe goods provisionally makes and sell the supply to their customers, denils of the customers that of relevant price and 6 :,:* details oi the resocctive transactions shall bc mainl-aiued and made ar a-ilable r-o thc fesponde;tt authorities t-om'Lime to time. i2. Netr,ies:; to ircntiot-t thal thc adiudicating aLithoritf in the !IOCCSS Oi d:,ciciirq llr^t' satne ri,oltld t''ot be itl any l-nanner inlluenced h-r' the older ol conditional releasc ordered by this Courl Thc ar-rtholity shail deciclc the same considering the ob.iections and crntentio'.rs th:.t \\'ould be raiscd on cithcr side i 1. .,\c-:ordi,rgl) - ihis t'rit petition is allou'ed. Nc' ordet' as to CoSIS Misccllaneous applications pending. if anv. shall stand r:losccl. //rRUE coPY// SD/.K.BHAVANI SWAMY ASSISTANT REGISTRAR G SECTION OFFICER To Hvderabad-500 004. Floor, Sansad Marg, New Delhi-1 10 001 '

1. The Secretary, Union of lndia, I\4inistry of Finance' Jeevan Deep Building' 3rd z rne ioint Commiss"ione-i oiC'stoms (lmports)' GST Bhavan' Basheerbagh' 3 Tt; il;;ty"CJ*n,iitioner. of Customs' lCD, Thimmapur-s09 3?5' Telansana' i. fii" Srp"iirtendent of Customs (lCD-Thimmapur)' Hyderabad Customs s one CC to sRl TARUN CHADHA, Advocate {oPt lcl 6 one cc to sRl N.aH"uiit{bA nno, oEpuri sollblroR GENERAL oF 7. Two CD CoPies Commissionerate, HYderabad lNDIA, Advocate [OPUC] SA lvi, tt) C.C. TODAY --a:::l'*.* ilu:ii;F.\. - L-X'\)!. 'c)1. t'.,tt\ 7 nlT 2m ::,i! .'-,:! I \)c :) HIGH COURT DATED:2610912025 ORDER WP.No.29575 of 2025 ALLOWING THE W.P WITHOUT COSTS. 0 nl,1 4., 1 1