WP/3083/2026 of M/s.City Office Equipment Vs Union of India on 3 February 2026

13447l IN THE 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:30 83 oF 2026 Between: AND

Ivl/s.Crtv Offrce EquiPment. Jhunjhunwala, Aged 60 Yrs I housand Lights. Chennal - Reoresented by lts Proplietor Mr'Pavan Klmar ''n";;"N;;; -6ro r'rozb Aziz Mulk 3rd street aobi'oo Jr.,rnadu lndra Cell 7708336935 ...PETITIONER Union of lndla, Rep. by rts Secretary, Department of Revenue' Ministry of F,nrnce Govt. of indii. New Delhi

2. Joint Commissioner of Customs (lmports)' GST Bhavan Basheebagh' Hyderabad - 500004 3 Deputy Commissioner of Customs' ICD' Timmapur - 509325' Telangana 4SuoerintendentofCustoms(lCD.Timmapur),HyderabadCUStoms Cohmissionerate. Hyderabad, Telangana' ...RESPONDENTS Petition under Article 226 of the Constitutton of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to tnvoke the.;urrsdiction 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 22101t2O26 issued by the O4th Respondent as being without jurisdiction and contrary to Foreign Trade Policy 2023 and consequently direct the 04th Respondent to forthwith release the Petitioners imported consignment of Multi-Functional Devices (MFD) of 217 units under Bill of Entry dated 1610112026' bearing No 6929559'

lA NO: 1 OF 2026 Petition under section 151 cPC praying that in the circt I lstances stated in the affidavit filed in support of the petition. the High court may' r > pleased to drrect the 04th Respondent to forthwith provisionally release the goo s i.e 217 Units of Multi-Function Devises (tr/FDs) which have been seized undr;r he seizure lVlemo dated 22101t2026. pending disposal of the present writ Petrtic,r, else the Petitioner would suffer irreparable loss and severe hardship Counsel for the Petitioner: SRI K.RAMA SREENIVAS REPRE! ENTING SRI AKKAPEDDI SRINIVAS Counsel for the Respondent No 1: SRI N. BHUJANGA RAO t) rputy Solicitor General of lnd ie Counsel for the Respondents No 2 To 4: SRI DOMINIC FERII TNDES, SENIOR SC FO i CBIC The Court made the following: ORDER

tN l'Htl HI(;I{ COURT FOR THE S1'Al'E O[ 'l ui'AI\(;Al{'\ '{-l' HYDEITAI},{I} THIi H0\OURAI}LE SRI .IT-ISTI(]E P'S \vI I{()SHY -{NI) l llE HONOLlnABl.E SIU JUS'tICE N'tItSI\(; Itr() \;r\lllK()\ii'r- WP.No.3083 of2$26 Da tc: il-1.02.20 2 ir Betrl ecn: M/s.Cit1' Of hce FiquiPurent Rcp.by its ['roprictor. Mr.Pavan Kumar 'ihtr trj htrn* itla Tanrilnadu .Arrd Llrrion ol'lntlirr. rcl': hr its Sccrctarr Dcpartmctit til'Rcvenue- Min is( r1 c'l'Flnancc Govt-ol'lndia. Ne * I)clhi alJ ()lhcrs

i) . ri ,.t ! 1\ i,. : ( l'' l! r. ORDER: (ptr Ilon hle Sri Justice P Satt Koshy) t.lcard Mr. K. l{ama -iI.i,jr)i Vas. it:a'r t:e,j crlu'rS': l I e i''t L \tn i; ll!i Mr.Akkapeddi Slinivas, !earrred counsel tbr tlie petitiorler :rnd Mr.DonrinicFcrr,andcs,lezri'neclS':niorStarldirril('oitrl::"'llbri'l]!(' appearing tbr respondent Nos.2 to 4 Perused the record

2. -l he instant writ petition has bcen liied assaliing iiie sc z'iiic nremo <latecl 22-0l .2026, issued trv the 4'" respondtr':t il'ith iiri-thcr' request to forthwith release thc irnpofied consignllrcnt ol thc multifunctional devices (217 units) ur.rder Bill of Entr.v.' No'6919559 dated 16.01 .2026. )

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3. 5ir:rii,,. ., r'it 1-.s,q1;snr of i,li:ntical nature hrr- alrcady bcen consiclt;-rrl lr'.. this IJench u,hcrein by u,ay of a cor r itiorraI interinr {.)rir,ri litls Brl!i r' hitLl iri:rrlittccl the relcase of seizcc uoods sr-rbjcct i. (-in': sr,:tr ,riir l)cti.ron ir; \\;.P.irio. i2489 ol I )15; ivhere the _itoi )di irnp.r'j(',i +,,-.r-e :eized br thc Customs autl)ritics ancl bv \/ I I lLl(l ,rr ' iit.,r'irrr .rrrlel' (il' this I Iieh ('o:iri tlre Ctrsloms au1l,r,,"r;ri! it.1r.. ,)i d,,';'..,i i(, re lctrsc orr thr. Iirllowirrr :ontlitiorrs. I;or COil r. allIe!lCl r .'i-r'.i)riuc i-' I !-tl.qtapit )ios.26 & - 7 tll' thc order to iire pctttionr'i /irn|()rtcl tirI1rIIing cerlain conditioni passed in the aio|esaii rrrit petition hereinunder

26. Th:r. io,' ali the afcresard -easons. tt is ordere(l hat let the respondiril dutnorties pass an order cn the applta;tt on frled by ihe petiirolers for provisional release of the goods sL )ject to the conditlcns lhat

a) Il': p--111;6rrer shall pay/depcsit the errl ; nced duty ai-ncrnr (,r;.r recerpl of such enhancec cluty amoun )ald by the petitioners the goods in questron shall be releas, d withrn a perior: ci; f;1,; (C4) yiseks thereafter.

b) Fo!-payment of such duty, quantification shal e rnade by the Custcms forthwith within one (0'i) week frorr he date of reccipt ,f a cooy of this order On receipt of such c L antification the pavrneni shall be immediately made by the pe .t ioners and oii recei!l of the pay'rnent in entirety, the goods shrll )e released as inclicaied ailove at the outer limit of four (04) week ; (t1

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c) lt is made clear that this order wili not stanci in the way for Customs Department to go ahead with the fr-rrther proceeCll.lgs includtng the adludication tn the rnanner knovJrt to lav"

d) lt is further made clear that so far as the condiircf cf the petitioner that demmurage charges tili date' fof the goois 'ri considered for waiver in this regard, if any app'l'atlon rs fr ed by the petitioners seeking such a walver of demmurage cnarges the same shall be consrdered and decrded by the responcients objectivelY. 27 ln addition. the pet tlcners are aiso dlrected to lrcvlde a bank guarantee rvorth 10 percent of the total pnce of tirE 3cods impo(ed by them Furrl'er. lt is also ordered th3tin the eYent li the petttloners upon release of tl.re Sootis p:'cvrs'onailv" r'ak+ a; ic sell the supply to their customers, details of the customers that of relevant price and details of the resoective transactions shall be marntatned and made available to the resoonCent authcrities from tlme to time.

5. Pursuant to the said interinr dilection and upon the petitioner therein tullllling thc corrditiorls stipulated b1'tlre t{igh Clourt' the seized goods rl'ere releasod to thc pctitioner' '[he said crcier ol- releasing ol the goods ivas subjectecl to ciraliengt bcfirre thc l{on'ble Supren'rc CoLlrt; where the Ilorl'b1e SuPrernc Cout' i.r SLP.No.42808/24, datedl5 0t'2025, has retused to interfere iviil.r the order passed bY this Bcr.rch'

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6. i lorvr,,'tr . as rt-ulrirls thc procecdings belorc rl : acljudicating auii.ir)lil,.. is ii, ie critecl, the FTon'hle Suprcrne Corr r pcunitted the arJi.rrr,catin,, ,t,,tirolit\ io 1;r'occe d and decide tht ; mc strictly tn arcolrii-rrrce .iiih 1au. Thc petitioner is also Ir. ll entitlecl lbr t)a!-iiclrxtiotr in th. .,1. r( '.rting procccdings /. PLrrsuart to the disposal ol'the SI_lr. this ('o r I has disposcd ;-1i',,11 .,131 i, rl ltrliliorr.: r.rlter.chi, thc qCociS \vcr,-' ,leased and thc Dr(r.cc.iinqs \'./,: i( l)endillg irctirre the ad.iirdicating r r horitv rr,hcrt tire staqc at this.]r-rncture is rinly the scizurc nr rn<t an<l pra1,'er il .,lintila, ritiirrs- ()l Ilcls are i,lsrr there in tht: r stant casr. also is also cnl,v tirr an inrciiil releasc o1'the:i!-izcd qo()( ! I. in thc lactuai rlatrix narrated in thc preccdinl tara-9raphs, u,e arr: crf the considercci ripiniorr that the instant i,. r t pctition also thcrelbre can be dispost:d ol'at the admissior-r staq,i i sell. Reserving 'rht: riglrt o1'rhc aci.iLxliciiting authorily to take ap r pri:Lte clec ision in tne piocccclings aftcr permitting the petitioner to :present bcfore the ad.iudicating authority:

--- ,7 t0 Thus, lor all the afcrresaid reasor-ts, it is ordercd Lhli lti litt respondent authorities pass an ordcr on the application frled b1' thc pctitioners tbr provisional rclease o1' the goods strblect tr: tirt conditions that: t1

a) lhe pctitioner shall p.r1 dtll,r>ii iltr etiitlttli':..i Li.'ilr arnouttt. On receipt ol srrc[r etlltrtne e c! '-1u1" 'tltltrrltlr '':i'l it] the llctitioners. tlte goods itl qucstiott shltii bc iei+itscd r.vilhin a periotl ol'ibur (0:1) rvecks Ilttrcalict

h) Ftlr parInellt 'll sttcll clLitr. r-lultrttitic ttiiin :ltall l'i nladc b}' the Cttslttrls ri\rth\f ith ri ilhitt oltl' i i)! ) l lrril !: ,':rl thc datc of receipt of a collr oithis lrlclcr- On rec,':ipl "i strell quanritication. thc pa1 nlcnt shLrll bc in"nlctliatclr rllii(lc l)) thc pr:titioners and on reccipt ol'thc parulcltt ln eiliilii\ ril(] goods shall bc rclcased as irldicrltcd ahttvc :t thc otLlct lirltit of four (04) u ccks.

c) lt is lnadc clear thal this ordcr rrill nol slatl't itt lhc way lor Cuslorns Departtncnt to -glo ahc-ad tr ith thc lurthcr procccclings inclucling the aCjudicetiorl itt the tlralltrct kno"r tl to larr'.

d) lt is lurthcr made clcar thal so l)rr as iltc cotl'iition of the petitioner that detnttrragc charges till datc tor t\c clr-'ds be considered tbr rvaivet. in rhis tcgard' il'all1 applicLLion is liled b1' thc petilionc j s sccking ;'.tclt a 'r air':r' r:1' dL'tntt' ritltc chargoi. tlte samc shirll be cortsidcred arrd cier:iticii irr ihc respondents oblcctivcli. In addition, the petitioner is also directed to provlde a bank guarantee worth l0 percellt ol the rotal price oi' the goods irl-rported bythem.F'urther,itisalsoorderedthatintheeventil-thepetitioner upon release of the goods ploi'isionally makcs arld sellt\e supoli'to \- thr:ir' ,:r,- lon.si,. Cctails ..l1'the cusl.omers that of rr:le ranl price and dct;:i,s r l- th,.. r''-'sooctirre traltsactiot"ls shail be maitrt I ned and rnade r" l il',i !l !()Sa.-l c il.( irl,itolrderrt autholir ies liont timc to i rtc ll. )., r.ccli.,.s:, io iitcntioi.r that Lhc adjudicatinu r Llltoritv in lhe jlr'()a!'..\ oi :i,-..:icling tlre same would not bc r an\/ Dtilnner ll-r1 ',;:tl11r1i:' .hall dccid,.: the sanre considering trr: ohiections ancl .t(),lr( irir()!l-i rilli, \\,r.rulci be raised on eithcr.sidc. ii ","(',. ir 211 . ihis Writ Petition is allori,ed. I . :,-r: shall be no :Lril,ri:i:r lr-i F\ iile order ot'conditional release order',., bv this C'ourr r"{isc'.'liar.,e ous ilpplications pending, if rrr shall stand SD/.AHME' ABDULLAH KHAN 1fr: rANr REGISTRAR \'\ \t '''2 \\, J ti sECloN oFFtcER To, //TRUE COPY// I 1 The Secretary, Department of Revenue, Union of lndia lt inistry of f:inance, Govt. of lndia, New Delhi.

2. Joint Commissroner of Customs (lmports), GST Bhavan 3asheebagh, Hyderabad - 500004.

3. Deputy Commissioner of Customs, lCD, Timmapur - 50i 125, Telangana.

4. Superintendent of Customs (lCD-Timmapur), Hyderaba: Customs Commissionerate, Hyderabad, Telangana. 5 One CC to SRI AKKAPEDDI SRINIVAS, Advocate [OF UC] 6 One CC to SRI N. BHUJANGA RAO Deputy Solicitor (3€ reral of lndta, loPUCl 7 One CC to SRI DOMINIC FERNANDES, SENIOR SC F lR CBIC, [OPUC] B. Two CD Copies ,++" ;-l i, l,; i .l:i Ii) itt Sij

HIGH COURT DATED:0310212026

ORDER

WP.No.3083 of 2026 ALLOWING THE WRIT PETITION WITHOUT COSTS ,l r. ,. tai6 ? C) e 6 ;iB 2026 o I t - - .."r ! \":- I {.*^\t I 0\