WP/3068/2026 of M/s.Gaurik Enterprises Vs Union of India on 3 February 2026

13447 | HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE THIRD DAY OF FEBRUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA WRIT PETITION NO: 3068 OF 2026 Between: M/s.Gaurik Enterprises, Represented by its Proprietor Mr.Parimala Sudheer Kalyan Kuteer, C - Block, H.No.4, Bhavani Nagar, Nacharam Hyderabad, RangaReddy Telangana - 500076, lndia ...PETITIONER AND

Union of lndia, rep- by its Secretary, Department of Revenue, Ministry of Finance, Govt. of lndia, New Delhi Joint Commissioner of Customs, (lmports) GST Bhavan, Basheebagh, Hyderabad - 500004 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 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 diretion setting aside the Seizure Memo dated 13-01-2026 issued by the 04th Respondent as being without jurisdiction and contrary to Foreign Trade Policy 2023 and consequently direct the 04th Respondent to forthwith release the Petitioner's imported consignment of Multi-Functional Devices (MFD) of 117 units under Bill of Entry dated 12-01-2026, bearing No. 6843201.

J lA NO: 1 OF 2026

Petition under Section 151 CPC praying that in the c r the affidavit filed in support of the petition, the High Cc pleased to direct the 04th Respondent to forthwith provisior r i.e 117 Units of Multi-Function Devises (MFDs) which have : Seizure Memo dated 13-01-2026, pending disposal of the else the Petitioner would suffer irreparable loss and severe 1 ;umstances stated in rrt may be pleased rly release the goods :en seized under the resent Writ Petition, r.dsh ip. Counsel for the Petitioner : SRI K.RAMA SREENIVAS, rep., SRI / KKAPEDDI SRINIVAS c o u n s e r ro r t h e Res p o n d e n t N o' 1' Sl!t""?,:i t:,olIt? i " 0,,, Counsel for the Respondent No.2TO4:SRl DOMINIC FERNANDT:r , Sr.SC FOR CBIC The Court made the following: ORDER

,/' i I IN THE HIGII COURT FOR THE STATE OF TEL,ANGANA AT IryDERABAI) THE HONOURABLE SRI JUSTICE P.SAM KOSTIY AND THE IIONOURABLE SRI JUSTICE NARSI\G ILAO Nr\NDIK0\l)A WP.No.3068 of 2026 Date:03.02.2026 Betwccn: M/s.Gaurik Enterprises, Rep.by its Proprictor Mr.Parimala Sudheer, H vdcrehad. Pciiiioner And {Jnion oflndia. rep.by its Secretary L)epartmcnt of Revenue, Ministry oI Financc. Govt.of lndia. New Delhi and others. . . . Rcsponcients ORDER: (per Llon'ble Sri Justice P.Sam Koshy) l leard Mr.K.Rama Sreenivas, leamed counsel representing M.r.Akkapeddi Srinivas, learned counsel for the petitionei iind Mr.Dominic Fernandes, leamed Senior Standing Counsel lbr CBIC appearing for respondent Nos.2 to 4. Perused the reco|d.

2. The instant writ petition has been filed assailing the scizure memo dated 13.01.2026, issued by the 4'h respondent with lufther request to forthwith release the imported consignment of the multifunctional devices (117 units) under Bill of Entry No.6843201 dated 12.01.2026.

i. Similal writ petitions of identical nature hav: ah eady been considcieii irv this Bench whcrein by way of a corr, itional interim orcicr thi-s llcnch had permitted the release of seize < goods subject io Ihe pctrlioner/inipoftcr flrtfiIling certain condilions j. CJni: such writ petition is W.P.No. 12489 of l )25; where the goocis irnr;,-.rted \[,erc seized by the Customs autt trities and by r jrttre of' the intelim order of this High Cour:. the Customs aLLtl'iol'itic-i r,. c-re ordered to release on the followinp ;onditions. For conveniencr:, u,e reproduce paragraph Nos.26 k )-1 of the order passcd in thc aforesaid writ petition hereinunder:

26. Thus, for all the aforesaid reasons, it is ordered rat let the respondent authorities pass an order on the applicati rn filed by the petrtroners for provisional release of the goods sll lect to the conditrons that

a) The petitioner shall pay/deposit the enha rced duty amount. On receipt of such enhanced duty amount 1 aid by the petitroners. the goods in question shall be releas: I within a period of four (04) weeks thereafter.

b) For payment of such duty, quantification shall : the Customs forthwith within one (01) week from t receipt of a copy of this order. On receipt of such qrr: the payment shall be immediately made by the pet t on receipt of the payment in entirety, the goods shall b as rndicated above at the outer limit of four (o4)_weeks r made by e date of ntification, rners and r released

c) lt is made clear that this order will not stand tn the way for Customs Department to go ahead with the further proceedings including the ad.iudication 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 addrtion, 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 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 124, datedli.0l.2025, has refused to interfere with the order passed by this Bench.

6. Hower,er, as regards the proceedings belore r re adjudicating authcrrit], ir i:oncclncd. the Hon'ble Supreme Colu. permitted the ad.juclicating authoriLy, to proceed and decide the rame strictly in accurdancc .-,,,iLh larv. Thc petitioner is also he d entitled for Da!-ticipatio! in the adjudicating proceedings

7. I)ui'suant to the disposal of the SLP, this CoL t has disposed ol all sr.rch rr. rit pelitions whereby the goods werc r :leased and the proceedines rvcre pending before the adjudicating au hority.

8. Similar rrature of lacts are also there in the r stant case also where thc staqe at this juncture is only the seizure nr .t-no and prayer is also on11, t-or arr interim release of the seized gooc s 9 . Itr the i-actual matrix namated in the precedinil taragraphs, we are of thc considcrcd opinion that the instant rvr t petition also thelefore can be disposed ol at the admission stage i ;elf. Reserving the right ol thc adjudicating authority to take apprr rriate decision in Lhe proceedings after permitting the petitioner to r rpresent before the adj udicating authority: { I II

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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 releasc of the goods subject to the conditions that \

a) The petitioner shall pay/dcposir thc enhanced dutl amount. On receipt of such enhanced duty amount paid bi' thc petitioncrs, the goods in question shall be released s'ithin a period of fbur (0'1) rveeks thereafter.

b) For palment ol such duty, quantification shall be rnade by the Customs forthrvith within onc (01) week from the date ofreceipt ofa oopy of this order. On receipt ofsuch quantification, the pa1'rnen1 shall bc immediately rnade b1' the pctitioncrs and on receipt of the payment in entirety, the goods shall bc releascd as indicated above at the outcr limit of lour (04) wceks.

c) It is made clear that this order will not stand in the way for Customs Department to go ahead with the furthcr proceedings including the adjudication in the manner knorvn ' to [aw.

d) It is further made clear that so far as the condition of the petitioner that demurrage charges till date, fbr 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 shalt be considered and decided by the respondents objectivelY. 1 1. In addition, the petitioner is also directed to provide a bank guarantee worth l0 percent of the total price of the goods impoded by them. Further, it is also ordered that in the event if the petitioner upon release of the goods provisionally makes and sell the supply to {.t'-'

thcir customers, details of the customers that of rr,l :vant price and details of the respective transactions shall be maint ined and made available to the respondent authorities lrom time to t me. Necdjcss to rnention t.irat thc ad.judicating e rthority in the proccss o1- decidine the same would not be ir any manner inlluenced bt, lhe orde r of conditional release order<:, by this Court. fhe authoriil shall decide the same considering thr: tbjections and contentions that would be raiscd on either side. l 1l Accordingly, this Writ petition is allowed. T.tLr re shalI be no order as to costs Miscellaneous closed. applications pending, if any shall stand / SD I.<.BHAVANI SWAMY ; STANT REGISTRAR To, ,TRUE COPY// The Secretary, Union of lndia, Department of Re Govt. of lndia, New Delhi SECTION OFFICER /inistry of Finance, van, Basheebagh, 509325, Telangana rbad Customs JCI neral of lndia, High 3 Counsel for CBIC.

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2. The Joint Commissioner of Customs, (lmports) GST Bf ti Hyderabad - 500004

3. The Deputy Commissioner of Customs, lCD, Timmapu -

4. The Superintendent of Customs (lCD-Timmapur), Hyde:t Commissionerate, Hyderabad, Telangana

5. One CC to SRI AKKAPEDDI SRINIVAS, Advocate. [O[)

6. One CC to SRI N.BHUJANGA RAO, Deputy Solicitor C;r Court for the State of Telangana at Hyderabad. [OPUC]

7. One CC to SRI DOMINIC FERNANDES, Senior Standir IoPUCI

8. Two CD Copies. BSK w a :-- :ff1-;.1-,:;es4 il Ii I It

HIGH COURT DATED:0310212026

ORDER

WP.No.3068 of 2026 ALLOWING THE WRIT PETITION WITHOUT COSTS a coR'e[ l't .(:, ..ir .l 2 B Ftti 2c26 a O T ,ily :)R :i.it4 1,rE S C ':". '/. y€ &t"