The High Court · 2025

Petition under Arlicle 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 an order or direction more particularly one in the nature of a WRIT OF MANDAMUS declaring the action of the Respondent No.1 to4 in seizing the various models of Secondhand Highly Specialized Equipment - Digital Multifunction Print, Copying and Scanning lvlachines, imported by the Petitioner vide seizure Memo dated 27.10.2025 and refusal to allow the clearance of the subject goods covered by vide Bill of Entry Nos4924338 dated 06.10.2025 on payment of applicable total duties on the declared value as arbitrary, unreasonable, contrary to the provisions of the Customs Act '1962, the lmport- Export Policy 2023, It/eity Notification S.O. No.2844(E) dated 01 .O7.2021 by duly setting aside the seizure memo and panchanama and Supardnam a dl27 .1O.2025 of 4th respondent is in violation of petitioners fundamental rights guaranteed by Article 14, 19(1)(g) and 3004 of the Constitution of lndia and to direct the Respondent to release the subject goods forthlvith on applicable duty by granting waiver of dem urrage charges lA NO: 1 OF 2025 Petition under Section 151 CPC praying that in the ciroumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direcl the 1 to 4 respondent to provisionaliy release various models of Secondhand Highly Specialized Equipment - Digital [4ultifunction Print, Copying & S canning N/;:cl rnes, imported by the Petitioner and which nave been submitted for clearance before the Respondents 1 to 4 vide Bill of Entry No.4924338 dated 06 10.2025. on payment of applicable duty Counsel for the Petitioner: SRI MOHD. ANWAR ALI REPRESiENTING FOR SRI MALLA REDDY GADIPALLY Counsel for the Respondents: Ms. PRAVALIKAGOUD REPRESENTING FOR SRI DOMINIC FERNANDES (SR. SC for CBIC) The Court made the following: ORDER ,/ TTIE HONOURABLE SITI.ITIS'IICE P.SAM KOSHY ANI) TI{E HONOUR]\I}LE SRI JUSTICE ST]DDAI,A CI.IALAPATHI IIAO W.P.No.32tl92 OF 2025 OliDI,lR' r1tu Ilon hlt' ,\ri .lLt.rrir.i: !'.,\utu Kttsht ) I Ieald Mr. Mohd. Anw'ar Ali, learried counsel rcprcsL-nlins Mr. Malla Reddy Gadipalli, Ieamed counscl firr the petitioncr and Ms. Pravalika Goud, learned counsel replescnting Mr.[)onr inic l-'eruandes. leanred Senior Standing Counsel lor thc' ClllC, appearing fbr thc respondenls. Perused the record.

2. l'hc instant writ petition has bee n li led assail ing thc seizure rnerno dated 27.10.2025, issued by the 4'h respondent with thc further request to forthwith release the irnporled consignmcnt ol'thc n.ru ltifunctional devices (117 units) under Bill of F.ntry No.49l,1ll8 datcd 06.10.202.5 .i. Similar writ petitions of itlentical naturc have alreadv bccn considcred by this Bench wherein by way of a conditional interinr order this Bench had permitted the relcase o1'se ized goods sub.iect to the petitioner/impotter fulfilling ccrtain conclitions. ) 4- One srrch rvrit petition is W.P.No. 12489 ol'1025; where thc goods irrportt'd wcrc scized by the Customs authorities and by virlrre o1' th,' intcrinr ordc-r of this High (loLrrt. thc C'ustorns iruthorities t',:re ordered to release on the fbllowing conditions. For C()ll \ elllellr'e- \\ C rcproducc paragraph Nos-26 & I7 of tht- order pessed in the albresaid rvrit pctitior-r hereinunder:

26. T'hus. lbr all thc alirresaid reasons. it is orderccl that lct thc respondcnt autlurritics pass arr ordcr on thc applicatirrn filcd by the pitit,oncrs tirr provisional release ol'thc goods subject to the conditiorrs thal: a) Tht: t)etitioncr shall pa1/dcposit the enhanced dutl amount- On rcceipt of such cnhanced duty amount paid by thc pctitioncrs. the gLrorls in qucstion shall bc released w'ithin a pcriod of four (04) ri'ccks thcrcalicr. b) I"or paynrcnt ol'such dutv. quantilication shall he rnade b1. thc (uslonrs lirrthrvith within one (01) weck fiom thc datc of rcccillt ol'ir copl ol this order. On receipt of such qualtitication, thc pa\nrcnl shall hc immediatcly made by the petitioners and on rcceipt of thc pa\,ment in cntirety, the goods shall bc released as indicatctl abovc at thc outer lirnit of four (04) weeks. c) 11 s rrraclc clcar that this order will not stand in the rvav lor Custonrs [.]cpartl'ncnt to go ahead with the furthcr procecdings incluilinlr thc ad.ludication in the manner knou.n to larv. d) lt is lirnher made clear that so far as the condition of the pelitioncr that dcurnturagc charges till date, for thc goods be consitlcrcd fbr u,aivcr. in this regard./.1ny application is filed by -iq-- the pctitioners sceking such a waivcr oi demmurage charges, the same shall bc considered and decided hy the rcspondcnls objectively.

27. In addition. the petitioncrs arc also dircctcd to provide zr bank guarantcc worth l0 percent of the total price ol'thc gurds irnported hy them. Further. it is also ordcred that in thc cvcnt il' the pctitioners upon release ol the goods provisionally r.nakc and scll thc supply to thcir customers, details olthe customers that of' rclevant price and details of thc respective transactions shall bc maintained and made available to the respondcrrt authoritics tiom time to time.

5. Pursuant to the said interim direction and uporl the petitior-rer therein tutlilling the conditions slipulated by the High Coult. the seized goods were released to the petitioner. 'fhe said ordcl ol' releasing of the goods was subjected to challengc befixe the l{on'ble Supreme Court; where thc llon'blc Suprcme C]ourt in Sf .P.No.42808/24. datedl5.0l.2025, has relused to interlere lvith the order passed by this Ber.rch.

6. However, as regards the procecdings belorc the ad.judicating authority is concemed, the Hon'ble Supreme (lourt perrnitted the adjudicating authority to proceed and decide the saure strictly in accordance with law. 1'he petitioner is also held entitled firr participation in the adj udicating proceedings. ---- 4

7. PursLrant to the disposal of the St.t'], this Court has disposcd of all such u'r'ir petitions n,l-rercb)' the goods wcre released and the proceedines r,. trc perrcling bclbrc thc adjudicating aulltority.

8. Sirnil.rr rruture ol'thcts are rrlso thcre in the instant case also ',vhe rc the stal.tc at tl-ris.luncture is only the seizure rnemo and prayer is also onh ti,r rrn interirn release ol'thc seized goods.

9. In tl',c lactr-ral rnatlix nan'atetl in the preceding Jraragraphs, ive are ol' thc consiclt'rcd opinion that the instant rvrit- petition also therelbre clrr bc clisposcd of'at the adrnission stage itself. Rcserving the right ol the ad.iudicating authority to take appropriate decision in thc protcc,iings a{ier pelrritting the pctitioner to rcpresent belbrc the ad.j udicati ng authority:

10. Thirs, for all the afbresaid reasons, it is ordered that let the respondent a,rthorities pass an order or-r the application fited by the petitioner:. l'rr pror isional release ol the goods subject to the conditions th at: a) 'I'hc petitioner shall payldeposit the enhanced dutl arnour.rt. On receipt of'such enhanced duty amount paicl b1, ttre petitioners, the goods in question shall be rele:rsed within a period of four (04) vveeks thereafter. 5 b) For paynrent of such duty, quantification shall be n'rade by the Customs forthwith within one (01) rveek Iionr thc date of receipt ol a copy of this order. On receipt ol such quantiiication, the pa),ment shalI be iurrnediately nrade by the petitioners and on recc-ipt ol the paymerlt ir-r entirety, the goods shall be relcasccl as indicated ahovc at thc ouler limit of Four (041 weeks. c) lt is made clear that ttris order wilI not stand in the wav fbr Customs Department to go ahead rvith the Iufthcr proceedings including the adjudication in the rlranner knorvn to law. d) It is ltrther rlrade clear that so far as the condition of the petitioner that demurrage chargcs till date. tbr the goods be considered for waiver, in this regald, if any application is frled by the pctitioners seeking such a waivcr of- demurrage charges, the same shall be considered and dccided by the respondents ob.iectively. I l. In addition, the petitioners are also directed to provide a bank guarantee rvorth l0 perccnl of the total price of the goods imported bv thcnr. f-urther. it is also ordered that in the event if the petitioners upon release ofthe goods provisionally makes and sell the supply to their customers, details of the customers that of relevant price and t 6 details of the rcspectivc tlansactions shalt be mairrrained anri made availablc to tlre respondent authorities from tirne to rilne. l Neetlleis to nrcnrion that the. adjudicating authority in the process ol' clecidin_{r the sanre rvould not be in any manner influenced b1'tirc order of-contlitional releascr ordered bv this Court -fhe authority'shall decide tlte same considering tht' ob.iections and contentions tlrrrt w,ould be raisc-d on either side.

13. Accordingly, this rvrit petition is allowed. No order. as to costsr- Miscclllneous applications pending, if any, shall stand closed. ,TRUE COPY// /-T'.PONNA KRISHNA II;TANT REGISTRAR SECTION OFFICER ,,1 To, 1 2 4 6 7 The Commissioner of Customs (Hyderabad ll) lmports, GST Bhavan, Opp L B Stadium, Basheer Bagh, Hyd erabad-500004. The Joint Ccmmissioner of Customs (lmports), Opp L.B. stadium, GST Bhavan, Basheerbagh, Hyderabad- 500004. The Assistant Commissioner of Customs, O/o Dy. Comrrrissioner of Customs, lCD, Thimmapur, Ranga Reddy The Superinl.endent of Customs, O/oAsst. Commissioner of Customs, lCD, Thimmapur, Ranga Reddy - 509325. One CC tc SRI MALLA REDDY GADIPALLY, Advocate [OPUC] One CC to SRI DON,IlNlC FERNANDES (SR. SC for CBIC) IOPUC] Two CD Copies BN N. PIVIK HIGH COURT DATED:3011012025 ORDER WP.No.32B92 ot 2025 .4 o?. -,r tf-+ffi-,Taq\ I',lo'{ x6 [] / -r' ;)ll. r \, .; \.,l'{tn*:li ,., ALLOWING THE WRIT PETITION WITHOUT COSTS \1 j qT