WP/5173/2026 of M/s. Glamex Vs Union of India on 19 February 2026

134471 INTHEHIGHcoURTFoRTHESTATEoFTELANGANAATHYDERABAD (SPecial Original Jurisdiction) THURSDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRIJUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO:517 oF 202 M/s. Glamex, rep. by its Authorised Representative, Mr. Chillara Krishna, office at- iiaoAliOg Bii[t.liodiri Bldg, Sadanaird Hasu, Tandel Marg, Near Century Bazar, Prabhadevi, Mumbai'400 025. Between: AND

Union of lndia, Rep. by its Secretary' Building, 3'd Floor, Sansad Marg, New De ...PETITIONER Ministry of Finance, Jeevan DeeP thi-110 00'1.

2. Joint Commissioner of Customs (lmports)' Hyderabad-500 004. GST Bhavan, Basheerbagh,

3. Deputy Commissioner of Customs, lCD, Thimmapur-SO9 325' Telangana'

4. suoerintendentofCustoms'(lCD.Thimmapur),HyderabadCustoms Cohmissionerate, HYderabad. ...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 pleasedtoissueaWritofMandamusoranyotherappropriatewritororderor direction setting aside the Seizure Memo dated '2'2026 issued by the 4th Respondent as being without iurisdiction 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 206 units under Bill of Entry dated 3.?.2026, bearing No.7291261'

lA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 4th Respondent to forthwith release the Goods i.e., 206 units of Multi-Function Devices that have been seized under the Seizure Memo dated 12.2.2026, pending disposal of the Writ Petition, as otherwise the Petitioner will be put to severe loss and hardship. Counsel for the Petitioner: SRI KOTURU VIJAY KUMAR, REPRESENTING SRI KARTHIK RAMANA PUTTAMREDDY Counsel forthe RespondentNo.l: SRI N. BHUJANGA RAO, DEPUW SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 to 4: SRI OOMINIC FERNANDES, SENIOR S.C. FOR CENTRAL BOARD OF INDIRECT TAXES ANO CUSTOMS The Court made the following: ORDER

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA W.P.No.S173 OF 2026 19.02.2026 Between: IWs.Glamex, rep.by its authorized representative Mr.Chillara Krishna, Mumbai. . . .Petitioner AND Union of India, Rep. by its Secretary, Department of Revenue, Ministry of Finance, Govemment of tndia, New Delhi and 3 others ...Respondents QBDEB' (per Hon'ble Sri Justice P.Sam Koshy) Heard Mr. Koturu Vrjay Kumar, leamed counsel representing Mr.Karthik Ramana Puttamreddy, leamed counsel for the petitioner; Mr.N.Bhujanga Rao, learned Deputy Solicitor General of India, appearing lor respondent No.1 and Mr.Dominic Fernandes, leamed Senior Standing Counsel for the CBIC, appearing for respondent Nos.2 to 4 and perused the record. ,1

2. The instant writ petition has been filed assailing the seizure memo dated 12.02.2026, issued by the 4th respondent, with further request to forthwith release the imported consignment of the multifunctional devices (206 units) under Bill of Entry No.7Z9I26l dated 03.02.2026.

3. Similar writ petitions of identical nature have already been considered by this Bench wherein by way of a conditional interim order this Bench had permitted the release of seized goods subject to the petitioner/importer fulfilling certain conditions.

One such writ petition is W.P.No. 12489 of 2025; where the goods imported were seized by the Customs aurhorities and by virtue of the interim order of this High Court, rhe Customs authorities were ordered to release on the following conditions. For convenience, we reproduce paragraph Nos.26 & 27 of the order passed in the aforesaid writ petition hereinunder:

26. 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 subject to the conditions that:

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 shall 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 (M) weeks.

c) lt is made clear that this order will not stand in the way for Customs Department to go ahead with the further proceedings including the adjudication in lhe 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 1O 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 respectave 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 seized goods were released to the petitioner. The said order of releasing of the goods was subjected to challenge before the Hon'ble Supreme Court; where the Hon'ble Supreme Court in SLP.No.42808/24, datedll.01.2025, has refused to interfere with the order passed by this Bench.

6. However, as regards the proceedings before the adjudicating authority is concemed, 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 the disposal of the SLP, this Court has disposed ol all such writ petitions whereby the goods were released and the proceedings were pending before the adjudicating authority.

8. Similar nature of facts are also there in the instant case also where the stage at this juncture is only the seizure memo and prayer is also only for an interim release of the seized goods.

9. In the factual matrix narrated in the preceding paragraphs, we are of the considered opinion that the instant writ petition also 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 subject to the conditions that:

a) The petitioner shall payldeposit 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 shall be made by the Customs forthwith within one (0I) 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 ol 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 further proceedings including the adjudication in the manner known to law. ' d) It is further made clear that so far as the condition of the petitioner that demurrage 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 demurrage charges, the same shall be considered and decided by the respondents objectively.

11. 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, 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.

12. Needless to mention that the adjudicating authority in the process ol deciding the same would not be in any manner influenced by the order of conditional release ordered by this Court 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 ISTANT REGISTRAR ,,TRUE COPYII SECTION OFFICER The Secretary, Ministry of Finance, Union of ln Floor, Sansad Marg, New Delhi-1 10 001 . Jeevan Deep Building, 3rd To MP us

2. The Joint Commissioner of Customs (lmports), GST Bhavan, Basheerbagh, Hyderabad-S0O 004.

3. The Deputy Commissioner of Customs, lCD, Thimmapur-SO9 325, Telangana.

4. The Superintendent of Customs, (lCD-Thimmapur), Hyderabad Customs Commissionerate, Hyderabad.

5. One CC to SRI KARTHIK RAMANA PUTTAMREDDY, Advocate IOPUC] 6 One CC to SRI N. BHUJANGA RAO, Deputy Solacitor General of lndia loPUcl

7. One CC to SRI DOMINIC FERNANDES, Senior S.C. for Central Board of lndirect Taxes and Customs [OPUCI S Two CD Copies 6t \\\

t I // HIGH COIJRT DATED: 1 910212026 o Y ofi TiiEs 2 J rtrl W6 :E rct{F-g * WP.No.5173 ot 2026 ALLOWING THE WRIT PETITION WITHOUT COSTS (_ * il DER o6 )