Telangana High Court
WP/3077/2026 of M/s. Copy Tech Solutions Vs The Commissioner of Customs (Hyderabad II) Imports, on 3 February 2026
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 WR lT PETITION NO: 3077 OF 2026 Betwee n: M/s. Copy Tech
134471
HIGH GOURT 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
WRlT PETITION NO: 3077 OF 2026
Betwee n:
M/s. Copy Tech Solutions, H. No. 6-21247, Ground Floor Part, Vivekanandg ryggar, Kukatpally lVain Road Hyderabad, Telangana '50OO72. GST. No. 36BGZPC4B2BA1
ZC IEC/PAN-BGZPC482BA Rep,by its proprietor lvlrs- Rashmi Chhajer W/o.
Purnachander Balne
...PETITIONER
AND
The Commissioner of Customs (Hyderabad ll) lmports,, GST Bhavan, Opp- L
B Stadium, Basheer Bagh, Hyderabad- 500004.
The Joint Commissioner of Customs (lmports), Opp-L.8. stadium, GST
Bhavan, Basheerbagh, Hyderabad- 500004.
The Assistant Commissioner of Customs, O/o Dy. Commissioner of Customs, lCD, Thimmapur, Ranga Reddy -509 325.
The Superintendent of Customs, O/o Dy. Commissioner of Customs, lCD, Thimmapur, Ranga ReddY -509 325
...RESPONDENTS
Petition under Article 226 ol lhe constitution of lndia praying that in the circumstances stated in the affidavit filed therewith' the High Court may be pleased to issue an order or direction more particularly one in the nature of a WRIT OF MANDAMUS declaring the action of the Respondent No.1 to 4 in seizing the various models of Second-hand Highly Specialized Equipment, Digital Multifunction Print and copying Machines, imported by the Petitioner i.e - M/s.
copy Tech solutions, vide seizure Memo dated 2a.o1.2026 and refusal to allow the clearance of the subject goods covered by vide Bill of Entry No.6794290
dated 09.0.1 .2026 (239) units payment of applicable total duties on the declared
value as arbitrary, unreasonable, contrary to the provisions r f the Customs Act 1962, the lmport-Export Policy 2023, Meity Notification S.Cr No.2844(E) dated 01 .O7.2021 by duly setting aside the seizure memo anrl panchanama and Supardnama dt-28.01 .2026 of 4th respondent is in vio a ion of petitioners fundamental rights guaranteed by Article '14, 1g(t Xg) rnd 3004 of the constitutron of India and to direct the Respondent to release the subject goods forthwith on applicable duty by granting waiver of demurrage I )arges.
lA NO:'l OF 2026
Petition under Section '1 51 CPC praying that in the cir,; mstances stated in the affidavit filed in support of the petition, the High CouF ray be pleased to direct the 1 to 4 respondent to provisionally release various nodels of Second - hand Highly Specialrzed Equipment, Digital Multifunction rrint and Copying l\,4achines, imported by the Petitioner i.e M/s. Copy Tech rj )lutions, and which have been submitted for clearance before the Respondenrs i to 4 vide Bill of Entry No 6794290 dated 09.01.2026 (239) Units, on paymen rf appticable duty.
counser ror the Petitio""''
,t"T1,to*fflilriT.6b'i GADr, rLLy
Counsel for the Respondents :SRl DOMINIC FERNANDES. t r.SC FOR CBIC
The Court made the following: ORDER
IN THE IIIG}I COURT FOR THE STATE OF TELANGANA AT
HYDERAI}AD
THE IIONOURABI,E SRI .IUSTICE P.SAM KOSIIY
AND
THE HONOURAIILE SRI JUSTICIi NARST]-(; RAO \Arr*DIKO\l)A
WP.No.3017 of 2026
Datc:03.02.2026
llet\\'ecn:
M/s.Copy Teoh Solutions. rep.by its Proprietor'
Ilvderabad.
['e titiotter
And
Thc (lomrnissioner of Customs' (H1'derabad lt)
lmpofls. l{,vdcrabad and others
l{csponclents
ORDER: (per Ilttn'ble Sri Justice l' Sam Kosltr )
Heard Mr.Mohd.Anwar Ali, leanred counsel replL-Scllting Mr.Matla Reddy Gadipatty, learned couusel fol the petitioner and Mr.DominicFemandes,learnedSeniorStandingCounselfbrtlle CBtC appearing for the respondents' Perused the rccord'
2.
The instant writ petition has been filed assailing thc scizure memo dated 28.01.2026, issued by the 4'r' respondent with turther request to forthwith release the irnported consignrnent of the multifunctional devices (239 units) under Bill ol Entry No 6794290
dated 09.01.2026.
I
Similar w,r'it petilions of identical nature ha.,, already been coirsidclcd h1' this Bench whcrein by way of a conr itional ordel this I],:rrch hatl ncnnitted the rclease ol seizec qoods subiect to tl'rc pctitioncri irnportcr lirlfilline certain conditior_r; \\'.P.No. 12489 of It25; importccl l cre scized by the Customs arrrt. )rities and bv d r iriuc- .l- lrre inrcr-irn order of this High Couri thc Custorns authorilics rvc.rr olclcred to relcasc on the followinr :onditions. For reproducc paragraph Nos.2(r & .7 o1' the order passecl in thc albrcsaid ri,rit petition hereinunder ts lnlen rn where thc o go
Citations and Judicial Treatment
Cited by
0
Decisions in the index citing it
Cites
0
Decisions referred to
In this index
0
Of the decisions it cites
Overruled / Questioned
0
No negative treatment found
Loading the citing and cited decisions…
This judgment in the centre: on the left the decisions it cites, on the right the decisions citing it. Colour is the treatment; choose a decision to open it.
1. ()nc sLrclr rrlit petition S corl v cll lcltc('. \\ e 26 Thus, foi ail the aforesaid reasons, it is ordere(l hat let the respondent aL(hontres pass an order on the applic.lt on filed by the petttioners for provisional release of the goods sL lect to the conditron s thar
a) The petitioner shall pay/deposit the entI nced duty amount. On receipt of such enhanced duty amoun raid by the petitioners, the goods in question shall be relear;, C within a period of four (C4) weeks thereafter.
b) For payment of such duty, quantification shall e made by the Customs forthwith within one (01) week from he date of receipt of a ccoy of this order On receipt of such cL antification. the payment shall be immediately made by the pe t .ioners and oir i'ecerct of lhe payment in entirety, the goods shal )e released as indrcated above at the outer limit of four (04) week ;. I i
c) lt is made clear that this order wlll not stand in the way for Customs Department to go ahead with the further proceedings rncluding the adjudication in the manner known to law
d) lt is further made clear that so far as the conditron of the petitioner that demmurage charges till date for the gooCs be considered for waiver in this regard, if any application rs filed by the petitioners seektng such a waiver of demmurage charges the same shall be considered and decided by the respondents objectively. 27 ln addition, the petrtioners 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 thelr customers, details of the custorners that of relevant price and details of the respectlve transactions shall be maintatned and made available to the respondent authoritles from time to time.
5. Pursuant to the said interim direction and upon the pctitioner' therein tulfllling the conditions stipulated by the High Cour-t' the seized goods were released to the petitioner' '[he said ordcr of releasing of the goods was subjected to challcnge belbre the Hon'ble Supreme Court; where the Flon'ble Supreme Court in SLP.No.42808/24, datedl5.0 l'2025, has relused to interl'ere witir the order passed bY this Bench. r-1r i.-.'
(r. Ik)u,cver. as regards thc proceedings before .l e acljudicating authoritr is concer-ncd, thc Hon'ble Supreme Cou. perrnilted the :rd.juclicatrnu authority to proceed and decide the s Lrne striclly in accolclance ll,irh larv. Thc petitioner is also h,: I entitlecl for participation in the adludicaring proceedings.
7. I)ursuanl ro thc disposal ol'the SLp, this Co rr has disposed of all srrclr *rit pctiiions rvhercby the goods *,ere - leascd and the ptoceedittus rverc irendile hetirre tfie ad judicating a,r hority.
8. Similar natule of t-acts are also there in thc r stanl casc also rvhere thc sLage at this.juncture is only the seizurc r-r :mo and prayer is also onl1.'lirr an intcrinr release of'the seized goorlr .
9. In the lactr-rai nratrix narrated in the precedinr: paragraphs, we are of thc ctlnsidcrcd opinion that the instant \ I t petition also therefore can be disposed ofat the adrnission stage i self. Reserving the right o1' the ad.judicating authority to takc app - ,priate decision in the proccedings after permitting the petitioner to epresent before the adj uciicatirrg authority: i i li
10. Thus, for all the aloresaid reasons, it is ordered that let the respondent authorities pass an order on the application fited b1'the petitioncrs lor provisional release of the goods subjcct to the conditions that.
a) 'fhe pctitioncr shall pay/deposit the enhanced.dutl amount. On reccipt of such enhanced duty amount paid b1 thc pctitioncrs, the goods in question shall be released u ithin a period ol' tour (04) rresks therealier'
b) For paymcnt of suoh duty' quantification shall he madc b1 the tlustoms lorth\\'ith *'ithin one (0 I ) s cek liorrr thc date ol reccipt ol- a copl' o1'this order' Orr rcceipt ol- such quantification. t-he pal ment shall be imrnediatell trladc hv t'he petitioners and on receipt ol the payrnent in entirety' thc goois shall bc released as indicatcd abovc at thc oiltcr linlit of lour (0,1) rveeks.
c) It is rnade clear that this ordcr rvill not stalld in thc r.r'ay lor Customs Department to go ahead with thc further procecdings including the ad.iudication in thc manncr knosn to las'-
d) It is lurther made clear that so far as the condition ol the petitioncr that demurragc charges till date, lbr the goods be considered for rvaiver, in this regard, il any application is iiled by thc petitioncrs seeking such a waiver ol dcmurrage charges, the same shatl be considered and decided b1" the rcspondents objeclivelY.
11. In addition, the petitioner is also directed to provide a bank guarantee worth I 0 percent of the total price of the goods irnported by them. Further, it is also ordered tl.rat in the event ilthc petitioner upon release of the goods provisionally makes and sell the supply to a thcir custonrcr-s, dctails ol the customers that of reje ,,ant price and details ol thc respective transactions shall be rnaint I ned and rnade available to rhe respondent authorities lrom tirne to t r tc. Il. N':cdlcss ,.o ixcnrion rhat the acljudicating r L Lhority in the pr'ocess of dcciding thc same rvould not be r I an_v manner inllLrenccd bv the order ol.conditional rclease orderc I b,v this Cour1. Ihe authorit_r shall decide thc same considering the b jections and conteritions tltat *.oLrld be raised on cither side. t3. Accoxlingll , rhis Writ Pe tition is allowcd. -f h: .e shail be no order as to cost.s Miscellancous applications pending, if anr. shall stand closed //TRUE COPY// SD/.T.SRIDEVI ASI; STANT REGISTAR SECTION OFFICER s,, ( ST Bhavan, OPP- L To,
The Commissioner of Customs (Hyderabad ll) lm B ;ddiijil; il;ne"isisn. l-lvoera-oao- 500004'
2. The Joint Commissioner of Customs (lmports)' Opp-L B ;tadrum' GST
- B'd;;Jn.-B;irreerbasn. Hvderabad- 500004
3. The Assistant Commissioner of Customs-' O/o Dy Com I issioner of Customs' " r'iO, fnimmapur, Ranga Reddy -509 325' 4 The Suoerintendent of Customs' O/o Dy Commissioner lf Customs' ICD' ' inim.iPrt, Ranga ReddY -509 325
5. One CC to SRI MALLA REDDY GADIPALLY' Advocatr: IOPUCI
6. One CC to SRI DOMINIC FERNANDES' Senior Stand r E Counsel for CBIC' loPUCl
7. Two CD CoPies BSK
HIGH COURT DATED:0310212026
ORDER
WP.No.3077 of 2026 ALLOWING THE WRIT PETITION WITHOUT COSTS CC TODAY '\n :.- : :-- "c 03 r:i2026 ,(, ()() ,) -. $. * 1d
Lu.^td( l Z I