WP/3070/2026 of M/s.Nageswara Trade Vs Union of India on 3 February 2026

1. IV/s Nageswara Trade,^Represented by its Proprietor Mr.G.Nageswara Rao Shop No 10, Yogi Puram Complex, Plot No.87, Survey No.24-l1, Shinay Road, Ga nd h id ham. G uj rat - 37 O2O5. I nd ia Cett-8898 1 B62t 6.- ..,PETITIONER

U.nion of lndia, re_p. by its Secretary, Department of Revenue, lvinistry 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 Superintendent of Customs (lCD-T|mmapur), 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 Article 226 of the constitution of lndia to issue a Writ of [\/adamus or any other appropriate writ or Order or direction setting aside the Seizure Memo dated 22-01-2026 issued by the O4th Respondent as being without jurisdiction and contrary to Foreign Trade policy 2023 and consequently direct the 04th Respondent to forthwith re{ease the petitioners imported consignment of Multi-Functional Devices (IVFD) of 102 units under Bill of Entry dated 16-01-2026, bearing No. 6928497.

lA NO: 1 OF 2026 Petition under Section 151 CPC praying that in the ci i the affidavit filed in support of the petition, the High Court m; ' the 04th Respondent to forthwith provisionally release the 1t t\,4 ulti- Fu n ction Devises (lVFDs) which have been seized unci, dated 22-01-2026, pending disposal of the present Vy''i Petitioner would suffer irreparable loss and severe hardship. Counsel for the Petitioner: SRI K RAMA SREENIVAS REPfI :SENTING SRI AKKAPEDDI SRINIVAI; Counsel forthe Respondent No 1: GP FOR REVENUE Counsel forthe Respondents No 2 To 4: SRI DOMINIC FEtl IANDES, SC FOR CBIC The Court made the following: ORDER umstances stated in be pleased to direct ods i.e 102 Units of r the Seizure lvlemo Petition, else the

IN THE TIIGH COURT FOR THE STATE OF'I'ELANGANA AT HYDERABAD TIIE TIONOURABLE SRI JUSTICE P.SAVI KOSHY ANt) THE HONOURABLE Szu.IT]STICE NARSING RAO NANDIKONDA WP.No.3 070 of2026 l)ate:03.02.2026 Bctrvceu: M/s.Nagesu ara -l rade Rep.by its l'roprietor. Mr'G.Nagcsrvara i{ao' Guj rat. [)ctitti-'ttcr And Unhn ol India, rep-h1 its Secretar-'" I)epartmcnt ol Revenue. Ministrl' of liinancc' Gor't.of lndia. New Delhi and others' Rcspondeuts ORDER: Qter llon'ble Sri Jttstice P'Sam Kosh-v) Heard Mr.K-Rama Sreenivas' leamed counsel representirlg Mr.Akkapeddi Srinivas, leamed counsel for the petitioner and Mr.Dominic Femandes, leamed Senior Standing Counsel tbr CBIC appearing for respondent Nos-2 to 4' Perused the record'

2. 'lhe instant writ petition has been flled assailing the seizure memo dated 22.0I -2026, issued by the 4'h respondent with further request to forthwith release the imported consigmr-rent ol the multifunctional devices (102 units) under Bill of Entry No'6928497 dated 16.01.2026.

3. Siu-rila; rvr-it petitions ol identical nature hav: already been considcled bv this Bench whercjn by way of a corr, itional interim or-der rhis Bcrrch had permittcd tlrc rclcase of seizc r goods sr-rb-ject to the petitioneii importer lLrlfilling cerlain conditiors

4. One such writ petition is W.P.No.t2489 o1'2 )25; where the goods importcd were seized by the Customs autl rrities and by virtue cf tire iirt,:rim older ot- this High Couri the Clustoms authori{-ies rvcrc ordered to relea-se on the lollowinr :rtnditions. For conveniencc. r', e i'eproduce paraeraph Nos.26 & I z ol the order passed in the aibresaid writ petition hereinunder:

26. Thus, for all the aforesaid reasons. it is orderec .tat let the respondent authorities pass an order on the applicat rn filed by the petitioners for provisional release of the goods su ject to the conditions that:

a) The petitioner shall pay/deposit the enhr ced duty amount On recerpt of such enhanced duty amount J aid by the petitioners, the goods in question shall be releass I within a period oi four (04) weeks thereafter.

b) For payment of such duty, quantification shali l the Customs forthwith within one (01) week from t receipt of a copy of this order. On receipt of such qL z the payment shall be immedrately made by the pet t on receipt of the payment in entirety, the goods shall a as indicateC above at the outer limit of four (04) weeks ' made by e date of Ttification, rners and r released

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 considered and decided by the respondents oblectivelY.

27. ln addition, the petrtioners are also directed to provtde 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. Pursuanttothesaidinterimdirectionanduponthepetitioncr therein futfitling the conditions stipulated by the High Couft' 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, datedl5'}! '2025, has refused to interfere with the order passed bY this Bench' '.ii.a, r l:-; i,.i;-

6. However, as regards the proceedings before t Le adjudicating authority is ct',r-rccrned. the Hon'ble Suprerne Corrr permitted the adjudicating authority to proceed and decide the s r:ne strictly ln accordance with law. 'l'he petitioner is also h,: I entitled lbr participatior.r in the adjudicating proceedings.

7. Pursuanl- to the disposal of tl-re St-P, this C.r r t has disposed of all sr-rch u'rit petitions u,hereby the goods were i leased and the proceedings rvere pending before the adjudicating irrr ror.ity

8. Simiiar nature of lacts are also there in the ir;tant case also where [he stagc at this juncture is only the seizure u t tno and prayer is also only for an interirn release ofthe seized goods f . in the l-actual matlix narrated in the preceding raragraphs. we are of the considered opinion that the instant rv;.i petition also therefore can be disposed of at the admission stagc lt etf'. Reserwing the right of the adjudicating authority to take appr-r rriate decision in the proceedings after pennitting the petitioner tc .r present before the adj udicating authority :

10. Thus, lor ali the afbresaicl reasons, it is ordered that let the respondent authorities pass an order ou the application filed by the petitioners tbr provisional release of the goods subject to thc conditions that:

a) The petitioner shall payideposit the enhanccd.dutl' amourt. C)n receipt ol such etlhanced dury arnour.rt paid by ,fr"- p",i,io"".t. t'h" goodt in qucstion shall bc relezrscd within a period of fbur (04) rveeks thercalier'

b) For payrncnt of such clutv' quantiiication shall be rlruai ty th.6rst.r,.,'r, forths'ith rvithin onc (01) u'cek tiorn ih" dot. of ."".ipt of a copl of this oriler' On reccipt o1'strch quantifioation, t-[rc pay rnent shall bc imrnediaLell made by iir" f",i,ion".t and on reccipt of the payment in entiretl ' the goolt.n"ff be released as indicated above at the ourer lirnit of four (04) weeks.

c) It is made clear thal this order q'ill not stand in the way lbr Customs Departucut to go ahead uith the further proceedings including the adiudication in thc trlanner knorvn to law.

d) lt is fu(her made clcar that so lar as the condition of the petitioner that demurrage chargcs till. daLc' lbr the 'qoods U" *nria"r"a for r'vaivcr. iir this regard, if an1 application is frled by the petitioners sceking such a rvaiver of demlrrage ;;;g;;, the'samc shall bc considered and decided b1' thc respondents objectivelY'

11. In addition, the petitioner is also directed to provide a bank guarantee wofth 10 percent of the total price ol the goods imported by them. Further, it is also ordered that in the cvent if the petitioner upon release of the goods provisionally makes and sell the supply to ;,;i;:lli .:. ..:

their customers, details of the customers that of le I vant price and detaiis cf thc lcspective transaciions shall be rnain-r ined and made avaiiablc to ihc lespondent authorities frorn time to t ne

12. Needless to mention that the adjudicating : rthoriti' in the process of deciding the same would not be i any manner influenced by the order of conditional release order: ' bv this (lourt. fhc authority ,shall decide the samc considering th: objections and contentions that would be raised on either side.

13. Accorciingll', this Writ Petition is allowed. .f i :r'e shall be no order as to costs iVliscellaneous applications pending, if arr', shall stand closed SD . (.BHAVANI SWAMY I; STANT REGISTRAR //TRUE COPY// ,,[:;;-; To,

1. The Secretary, Depfltqlgnt of Revenue' Union of lndiz ' \4inistry of Finance' Govt. of lndia, New uetnt 2JointCommissionerofCustoms(lmports)GST'Bhavz'r'Basheebagh' Hyderabad - 500004

3. Deputy Commissioner of Customs ICD' Timmapur - 5') t325' Telangana - 3:i""ll[3,:."??:,""1 ?!,1,#;j|:?;liT&xB' d Hvd erat i I cu sto ms

5. One CC to SRI AKKAPEDDI SRINIVAS' Advocate I( PUCI -=-'-=-=-2- I i i I I I i )

6. ONE CC tO SRI DOIMINIC FERNANDES, SC FOR CBIC [OPUC] Two CCs to GP FOR REVENUE, High Court for the State of Telangana at Hyderabad. [OUTI Two CD Copies w B DAN I

/ \ HIGH COURT DATED:0310212026

ORDER

WP.No.3070 of 2026 ALLOWING THE WRIT PETITION WITHOUT COSTS H.E S IE

o r[B 2c2[ I r:-. -.--.r . ,fr ' .'.,, .c,) * ' ..-- .-,-.-r: \ .{c& &* \