The High Court · 2025

CounselforthePetitioner:SRI.TARUNCHADHAREPSRI:'VIJAYADITHYA Counsel forthe Respondent No.1: Ms' N' BHUJANGA RACI Deputy Solicitor Gerr' ral of lndia Counsel for the Respondent Nos. 2to4: SRI DOIvllN-lC FERt ANDES' SENIOR SC F: R CBIC The Court made the following: ORDER i I t I I I I ! I 1 I 1 I 1 I i I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTTCE SUDDALA CHALAPATHI RAO W.P.No.36458 OF 2025

01.12.2025 Between: M/s Glamex, Rep. by Authorised Representative Mr. Chillara Krishna AND . . . Petitioner Union of India, Rep. by its Secretary, Ministry of Finance, Jeevan Deep Building, 3'd Floor, Sansad Marg, New Delhi - 110 001 and 3 others ...Respondents ORDER, (per Hon'ble Sri Jwtice P.Sam Koshy) Heard Mr. Tarun Chadha, leamed counsel representing Mr. S.Vijay Adithya, learned counsel for the petitioner, Mr.B. Mukherjee, leamed counsel representing Mr. N.Bhujanga Rao, leamed Deputy Solicitor General of India for respondent No.l and Mr.Dominic Fernandes, leamed Senior Standing Counsel for the CBIC, for respondent Nos.2 to 4. Perused the record. I I I I i I I I I i ! I I I I , i : I : : l ! I i 2 2- The instant writ petition has been filed assai I rg the seizure memo dated 20.11.2025, issued by the 4th respoitlent with the further request to lbrthwith release the imported con; gnment of the multifunctional devices (104 units) under Bill of Enrr r No.5653 187 dated I2.l I .2025.

3. Similar writ petitions of identical nature ha," e already been considered by this Bench wherein by way of a con,l tional interim order this Bench had permitted the release of seizerl goods subject to the petitioner/importer fuIfilling certain conditions.

4. One such writ petition is W.p.No.12489 of 2l !5; where the goods imported were seized by the Customs autlr rities and by virtue of the interim order of this High Court, the Customs authorities were ordered to release on the following : rnditions. For convenience, we reproduce paragraph Nos.26 & 2l of the order passed in the aforesaid writ petition hereinunder:

26. Thus, for all the aforesaid reasons, it is ordered ll. lt let the respondent authorities pass an order on the applicati,> filed by the petitioners for provisional release of the goods sutj ,ct to the conditions that: 3 a) The petitioner shall pay/deposit the enhanced duty amount. On receipt of such enhanced duty amount paid by the petitioners, the goods in question shall be released within a period of four (04) weeks thereafter. b) For payment of such duty, quantification shalt be made by the Customs forthwith within one (01) week from the date of receipt of a copy of this order. On receipt of such quantification, the payment shall be 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) lt is made clear that this order will not stand in the way for Custorns Department to go ahead with the further proceedings including the adjudication in the manner known to law. d) lt is further made clear that so far as the condition of the petitioner that demmurage charges till date, for 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.

27. ln addition, the petitioners are also directed to provide a bank guarantee worth 10 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 make and sell the supply to their customers, details of the customers that of relevant price and details of the respective transactions shall be maintained and made available to the respondent authorities from time to time.

5. Pursuant to the said interim direction and upon the petitioner therein fulfilling the conditions stipulated by the High Court, the 4 '' :1i seized goods were released to the petitioner. Tht, said order of releasing of the goods was subjected to challen;e before the Hon'ble Supreme Courl; where the Hon'ble Supr:rne Court in SLP.No.42808124, datedll.0l .2025, has refused tc interfere with the order passed by this Bench

6. However, as regards the proceedings before tt: adjudicating authority is concerned, the Hon'ble Supreme Court permitted the adjudicating authority to proceed and decide the :t me strictly in accordance with law. The petitioner is also hel t entitled for participation in the adjudicating proceedings.

1. Pursuant to the disposal of the SLP, this Cour has disposed of all such writ petitions whereby the goods were 13 eased and the proceedings were pending before the adjudicating aut rority.

8. Similar nature of facts are also there in the in tant case also where the stage at this juncture is only the seizure m: no and prayer is also only for an interim release of the seized goodr

9. In the factual matrix narrated in the preceding 1 aragraphs, we are of the considered opinion that the instant wrir petition also 5 therefore can be disposed ofat the admission stage itself. Reserving the right of the adjudicating authority to take appropriate decision in the proceedings after permitting the petitioner to represent before the adj udicating authority:

10. Thus, for all the aforesaid reasons, it is ordered that let the respondent authorities pass an order on the application filed by the petitioners for provisional release of the goods subj ect to the conditions that a) The petitioner shall payldeposit the enhanced duty amount. On receipt ofsuch enhanced duty amount paid by the petitioners, the goods in question shall be released within a period of four (04) weeks thereafter. b) For papnent ofsuch duty, quantification shall be made by the Customs forthwith within one (01) week fiom the date of receipt of a copy of this order. On receipt of such quantifrcation, the palment shall be 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 6 :1.i further proceedings including the adjudicatic i in the manner known to law. d) It is further made clear that so fr as the conditron of the petitioner that demurrage c i Lrges till date, 1br the goods be considered lor waiv,:, in this regard, if any application is filed by the p titioners seekin,g such a waiver of demurrage charges. he same shall be considered and decided by the res rondents objectively. I l. In addition, the petitioners are also directed tc rrovide a bank guarantee worth l0 percent of the total price of the e rods imported by them. Further, it is also ordered that in the event if the petitioners upon release of the goods provisionally r lakes and sell the supply to their customers, details of the cui t rmers that of relevant price and details of the respective trans;< lions shall be maintained and made available to the respondent zLr thorities from trme to hme.

12. Needless to mention that the adjudicating iLr thority in the process of deciding the same would not be ir any manner influenced by the order ofconditional release ordere c by this Court. 7 The authority shall decide the same considering the objections and contentions that would be raised on either side.

13. Accordingly, this writ petition is allowed. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. SD/. K.BHAVANI SWAMY SISTANT REGISTRAR //TRUE COPY// SECTION OFFICER To, '1 . The Secretary, Unio n of lndia, Ministry of Flnan FIoor, Sansad Marg, New Delhi-1 10 001 2. Joint Commissioner of Customs (lmports), GST Bh Jeevan DeeP Building, 3rd avan, Basheerbagh, customs, lcD' rhimmapur-50e 325' relansana Bgtl?tSi;''flq"33X.,. "t 5l5Eii"tiiu""ioi Crtto,t. iico-ir'immapu0 Hvderabad customs 66i',misilon"rate, HYderabad,rHyA, One CC to SRl. S. VIJAY A One CC to SRt. N BHUJANdA'i ij'OLputV Soti"itor General of lndia 8I"'"% to SRt. DoMtNtc FERNANDES' sc FoR cBlc [oPUc] Two CD CoPies Advocate topUC_l 3 4.

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7. 8. M B LS \qr I I I I j i I I I I I I I t t I I I t I I i i I ': i * E i I \ , t HIGH COURT DATED:0111212025 t ORDER WP.No.36458 of 2025 {il: Sil ( 3 J 026 2 s ,: !-l rC (; -L. * Y =a A ) ALLOWING THE WRIT PETITION WITTI OUT COSTS ,> r"€ \ow