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 invoke the jurisdiction vested by Arlicle 226 of the Constitution of lndia to issue a Writ of Mandamus or any other appropriate writ or Order or direction setting aside the Seizure lvlemo dated OBl10l2O2S issued by the O4th Respondent as being without jurisdiction and contrary to Foreign Trade policy 2023 and consequently direct the 04th Respondent to forthwith release the Petrtioner s imported consignment of t\,4 u lti-Functio nal Devices (tt/FD) of 99 units under Bill of Entry daled 0311012025, bearing No. 4873891, lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the circurnstances stated in the affidavit filed in support of the petition, the High Cr rrt may be pleasbd to direct the 04th Respondent to forthwith provisionally reloz se thr: goods i.e , 99 Units of [\,4ulti-Functron Devrses (MFDs) which have be:n seized under the Seizure l\rlemo dated OBl1Ol2025, pending disposal of th: present Writ Petition, else the Petitioner would suffer irreparable loss and sever: rardship, Counsel for the Petitioner: SRI AKKAPEDDI SRINIVAS Counsel for the Respondent No.1: Ms. T.SUHASINI, SC FOR CENTRAL GOVT. Counsel for the Respondent No.2 to 4: SRI DOMINIC FEFIt\. ANDES, Sr. SC FOR CBIC The Court made the following: ORDER .tHE HONOURABLE, SRI JUSTTCE P.SAM KOSHY ANT) THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATIII RAO W.P.No.3l20l OF'2025 ORDER: (pu l{on'ble Sri.lustice l'.Sam Koslry) Heard Mr.Akkapcddi Srinivas, learncd counscl lbl thc petitioner, Ms.T.Suhasini, leamed counsel appearing fbr rcspondcnt No. I and Mr.Dorninci Fernandes, learned Senior Standing (lour-rscl Ibr CIllC, appearing tbr respondent Nos.2 to 4. Perused thc lecorcl.

2. The instant writ petition has been filed assailing the seizurc ruremo. dated 08.10.2025, issued by the 4'r' t'cspondenl u'ith thc lurthcr request to fbrlhwith release the importcd consignme nt ol'thc multifirnctional dcvices (99 units) under Bill of Entry No.487189 l, dated 03. 10.2025.

3. Similar writ petitions of identical nature have alrcacll' becn considered by this Bench wherein by way of an conditional interinr order this Bench had perrnitted the release of scized goods subject to thc petitioner/importer lulfi lling certain conditions.

4. One such writ petition is W.P.No. 12489 of 2025; r.vhcle thc goods imported were seized by the Custolns authorities and b1' virtue of the interirn ordcr of this Fligh Coufl, the Ctrstotrrs \-- 2 \ -" .l - authoritics \\.erc ordcred to release on the lollou i rg co,clitions. For convenlcrlce. wc rcproduce paragraph Nos.26 & 2l of the ordcr passed in Lhc alirrc.said u,rit petition hereinunder:

16. lhus. lirr all rhc atirrcsaid rcasons. it is orcler,..l that lct rhe respL)ndenl autlror.ities 1.xrss an ordcr on the appl c tion ll led bv thc pc[itiolcls for provisional rclcase of the good; ub.ject to the cortc itiLrns lhal: ir) lltc l)etiti()ncr shall pal,,tlcposit tlre enhancel lutv alnount. On r,-'ccipt ol such cnharrccd duty amount paid by LI. , perilioncrs. the roods irr question shall bc rcleased within a p riod ol.fbur (04) ,vecks thcrcali cr. Lr) I or plr rrrcnl ol'sLrch dutr. quantilication shzll be marlc by the ( Lrstorrs tirrlh\\,ith rrithin onc (01) week lio;r thc datc ol. receil)t (Jl'a copr ol'this order. On reccipt of such ,11 lntificarion. the pirynrcnl shall hc inrrnctliatciy madc by the peti i, ncrs ar:d on receifl ol lhc prrntcnt in cr.ltirct\,. the goods shall r,. releascd as indicirtecl atrove at tltc orrtcr limit of lour (04) weeks c) [t is trrade clctr that tl.ris ordcr will not stand in Lhc vvay lor Custorns [)cparlnrcnt to go ahcad with the fu(her ,r6ssedingg incluilrnc the lrdjtrdication in thc rnanner known to lz\, d) lt is lirrtlrcr rrradc clcar that so lar as the corrl tion of.the llctitio'rcr rhilt dclnntLrragc chargcs till datc, lor ttr goods be consirl.-'reil lirr uirircr.. in tlris reqard. ilan;, applicari,rr is tilc-l b1, thc pctitiorrcls secking sr-rclr a.rvaiver of demmuragc c targes- thc ,sar:re shall hc considcrerl and decided by the l .spond:nts obiccti'ci1, 3

27. In addition. the petitioners are also directcd to provitlc a bank guarantee '"vorlh l0 perccnt ol' the total pricc ol the goods imported bi them. Further, it is also ordcrcd rhat in the event il' thc petitioncrs upott release olthe goods provisionalll rttakc attcl scll the suppll' to their customcrs. dctails ol thc customcrs that of rclcvant price and dctails olthc respective transactions shall bc maintained and made available to the respondent authorities liom tllnc to trmc

5. Pursuant to the said interim direction and upon the pctitioncr therein tirltllling the conditions stipulated by thc tligh (lourt. the seized goods ',vcre released to the pctitioner. 'lhe said ordcr of rc lcas irlg ol thc goods \\/as subjected challenge be lbre the Hon'ble Suprerne Court; where the Hon'blc Supreme Court in SLP.No.42808124, datedl5.0I.2025, has refused to interfere with the order passed by this Bench.

6. Flowever, as regards the proceedings belore the ad.iudicating authority is conccrncd, the l{on'ble Suprcrtrc Couft permitted the adj udicating autl-rotity to proceed and decidc tl-rc samc strictly ln accordance with iaw. 1-hc petitioncr is also held entitled fbr participation in the adjudicating proceedings 4 '1

7. Pursuant to thc dis;rosal of the SLp, this il rurt has disposed of all such r.vrit ;tetitions r.vhe r.cby the goods wc.e released and the procecdings lvelc pcnding belore thc adjudicatinS: uthority.

8. Similar nature ol lacts are also there in thc instant case also where the stagc at this juncture is only the seizrrre remo and prayer is also only Ibr an intcrim lclease ol- thc seized gor Is.

9. [n tlte lactual nratri\ nal.r.atcd in the precedin I paragraphs, we are of thc considercd opinion that the instant ri r.it pctition also therefore can bc disposcd o1'at thc admission staq: tself. Reserving the right o1- thc adjLrclicatiug author.itl, to take apl)r )priatc decision in the proceedings alicr pelntitling the petitioner to .epresent before the adjudicating autlloriry:

10. ]-hus, fbr all thc alorcsaid rcasons, it is orce ed that let the respondent ar-rthoritics l)ass an order ou the applic rr on liled by the pctitioners lor provisional relcasc ol the good:; subject to the conditions t lr at: a) Thc pel.itioner shall payldeposit th€ :nhanced duty arnour.rt. On rcccipt of such enhanced dr r r ,,;tr111grunt paid bl thc pctitioncrs, the goods in questior shall be r.eleased ri'ithin a ltcriod ol lour t04 1 rreeks tlr-. calier. 5 b) For pa1'mcr.rt of such duty, quantification shall bc made by the Cusroms ibrthwith witl.rin one (01) weck lrom the date of receipt ol a copy ol this order. On lcceipt ol- such quantilication, the payrnent shatt bc immediateiy made by the petitioners and on rcccipt ol' the payment in entirety, the goods shall be released as indicated above at t.he oul.er limit of four (04) weeks. c) It is rnade clear that this order wilt not stand in the way fbr Customs Departlnent to go ahcad with thc lurthcr procccdings including rhe adjudication in the ilanner knou,n to law,. d) lt is lurlhel nrade clear that so far as thc condition of the pctitioner that der-nmurage charges till datc, lor the goods be considered for waiver, in this regard, if any application is filed by the petitioners seeking such a waiver of demmurage charges, the same shall be considered and decided by the respondents objectively. I l. In addition, the pctitioners are also directed to provide a bank guarantee worth I0 percent ol'the total pr.ice ol'the goods imported by them. Further, it is also ordered tha[ in the event if the petitioners upon release of the goods provisionally makes and sell the supply to their custorners, details ol the customers that of relevant pricc and 6 details ol the respective trausactions shall be ntr rtaincd and made available to the respondcnt authoritics liom timc ( r time

12. Needless to nrentioll that the ad.iudicatirrr arrthority in the l)rocess of dcciding thc saurc rvould not b., in any mantler inf'lucnccd by the order ol couditional rcleasc or-r e 'cd [r1' this Courr l'he authority shall decidc the sanrc considcrinc tre olr.jections and contentions that u,ould bc laised on citlter sidc

13. Accorclingly, this rvrit petition is allowc,l No order as to costs. closed Miscellancous applications pcnding, il' r ny. shall stand To, //TRUE COPY' SD/.G. JYOTHI SS STANT REGISTRAR n tec,or.r oFFrcER '1 . The S_ecretary, Department of Revenue, Ministry of Fiia rce, Govt. of lndia, New Delhi, Union of lndia.

2. The Joint Commissioner of Customs (lmports), GST Bl a ran, Basheebagh, Hyderabad - 500004

3. The Deputy Commissioner of Customs lCD, Timmapur - 109325, Telangana 4. The Superintendent of Customs (lCD-Timmapur), Hyden bad C:ustoms Commissionerate, Hyderabad. Telangana

5. One CC to SRI AKKAPEDDI SRINIVAS, Advocate topJ )l 6. One CC to Ms. T.SUHASINI, SC FOR CENTRAL GOV'| iOpUCl 7. One CC to SRI DOMINIC FERNANDES, Sr. SC FOR CE C IOF,UCI ..).

8. One CC to DEPUTY SOLICITOR GENERIAL OF lNDlA, High Court for the State of Telangana at Hyderabad IOPUCI Two CD Copies // BSR BS HIGH COURT DATED: 1511012025 I :' / \ ORDER WP.No.31201 ot 2025 ;R Itf, s TA 1 i t[T ?l?5 ,l /t--/ ///. \ 's' ) ) :- D ,-', I ALLOWING THE WRIT PETITION, WITHOUT COSTS /// ,. ( /v o /< f