WP/4136/2026 of M/s.Growlam Office Private Limited Vs Union of India on 19 February 2026

Between: M/s.Growlam Office Private Limited, rep.by its Managing Director Mr.Ankit Khetterpal O/a.A-5/235, Basement Paschim Vihar, Newl Delhi - 110063, lndia. ...PETITIONER 13447 | IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (SPecial Original Jurisdiction) THURSDAY, THE NINETEENTH DAY OF FEBRUARY TWO THOUSAND AND TWENW SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRIJUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO:4136 OF 2026 AND

Union of lndia, rep. by its Secretary, Department of Revenue, Ministry of Finance, Govt. of lndia, New Delhi

2. Joint Commissioner of Customs Hyderabad - 500004 (lmports), GST Bhavan, Basheebagh,

3. Deputy Commissioner of Customs, lCD, Timmapur - 509325, Telangana

4. Superintendent of Customs, (lCD-Timmapur) Hyderabad Customs Commissionerate, Hyderabad, Telangana ...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 pbased to invoke the jurisdiction vested by Article 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 Memo dated 04-02-2026 issued by the 04th Respondent as being without jurisdiction and contrary to Fore(7n Trade Policy 2023 and consequently direct the 04th Respondent to forthwith release the Petitioner's imported consignment of Multi-Functional Devices (MFD) of 218 units under Bill of Entry dated 22-01-2026, bearing No. 704'1 367.

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 04th Respondent to forthwith provisionally release the goods i.e 218 Units of Multi-Function Devises (MFDs) which have been seized under the Seizure Memo dated 04-02-2026, pending disposal of the present Writ Petition, else the Petitioner would suffer irreparable loss and severe hardship. Counsel for the Petitioner: SRI K. RAMA SRINIVAS, REPRESENTING SRI AKKAPEDDI SRINIVAS Counsel for the Respondent No.1: SRI N. BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF INDIA Counsel for the Respondent Nos.2 to 4: SRI DOMINIC FERNANDES, SENIOR S.C. FOR CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS The Court made the following: ORDER

a 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.4136 OF 2026 19.02.2026 Between: Ivl/s Growlam Office Private Limited, Rep. by its Managing Director Mr. Ankit Khetterpal . ..Petitioner AND Union of India, Rep. by its Secretary, Department of Revenue, Ministry of Finance, Government of India, New Delhi and 3 others ...Respondents ORDER, (per Hon'ble Sri Justice P.Sam Koshy) Heard Mr. K.Rarna Srinivas, learned counsel representing Mr.Akkapeddi Srinlvas, leamed counsel for the petitioner, Mr.N.Bhujanga Rao, leamed Deputy Solicitor General of India, appearing for respondent No. t and Mr.Dominic Femandes, learned Senior Standing Counsel for the CBIC, appearing for respondent Nos.2 to 4 and perused the record.

2. The instant writ petition has been filed assailing the seizure memo dated 04.02.2026, issued by the 4'h respondent, with further request to forthwith release the imported consignment of the multifunctional devices (218 units) under Bill of Entry No.7041367 dated 22.01.2026.

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

4. One such writ petition is W.P.No. 12489 of 2025; where the goods imported were seized by the Customs authorities and by viftue of the interim order of this High Court, the Customs authorities were ordered to release on the lollowing 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 rs 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:

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a) The petitloner 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 (01) week from the date of receipt of a copy of this order. On receht 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 Customs 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 consadered 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 rebvant price and details of the respective transactions shall be maintained and made available to the respondent authorities from tirne to time.

5. Pursuant to the said interim direction and upon the petitioner therein fulfilling the conditions stipulated by the High Court, the ' r'i:

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seized goods were released to the petitioner. The said order of releasing of the goods was subjected to challenge before the Ilon'ble Supreme Court; where the Hon,ble Supreme Court in SLP.No.42808/24, datedll.0l.ZO25, 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 parti c ipation 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 (0 l) 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),It is made clear that this order will not stand in the way for Customs Department to go ahead with the _- _,L ---7 /

further proceedings including the adjudication in the manner known to law.

d) [t is further made clear that so far as the condition of the petitioner that demurrage charges till date, lor 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 10 percent of the total price of the goods imported by them. Further, it is also ordered that in the event if the peritioners upon release of the goods provisionally makes and sell the supply ro 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 of dec iding the same would not be in any manner influenced by thc 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/.A. JAYASREE ASSISTANT REGISTRAR ,/TRUE COPY// i SECTION OFFICER

1. The Secretary, Department of Revenue, Ministry Govt. of lndia, New Delhi inance, Union of lndia,

2. The Joint Commissioner of Customs (lmports), GST Bhavan' Basheebagh, Hyderabad - 500004

3. The Deputy Commissioner of Customs, lCD, Timmapur - 509325, Telangana

4. The Superintendent of Customs, (lCD-Timmapur) Hyderabad Customs Commisiionerate, Hyderabad, Telangana. 5 One CC to SRI AKI(APEDDI SRINIVAS, Advocate IOPUC]

6. One CC to SRI N. BHUJANGA RAO, Deputy Solicitor General of lndia loPUcI

7. One CC to SRI DOMINIC FERNANDES, Senior S.C. for Central Board of lndirect Taxes and Customs [OPUC] B. Two CD Copies \ To MP BS %,

HIGH COURT DATED:1910212026 ,,.,,,.*il'iN ( 3 i,i" "',\ o (J'c z t *

ORDER

WP.No.4136 of 2026 ALLOWING THE WRIT PETITION WTHOUT COSTS (f:.*r,. .-..:__- yL G