WP/2014/2026 of M/s.Kirti Enterprises Vs Union of India, on 23 January 2026

I 34E9 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) FRIDAY, THE TWENTY TH{RD DAYOF JANUARY TWO THOUSAND AND TIA/ENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 2014 OF 2026 Between: M/s.Kirti Enterprises, Rep. by its Proprietor Mr.Ganesh Bhikha Gaami O/a. Shop No.10, Plot No.14l15, Sector 11, Chawala Plaza, Sector -11, Navi Mumbai - ,100614, Thane, Maharashtra, lndia. .....PETITIONER AND 1 . Union of lndia, rep. by its Secretary, Departrnent of Revenue, Ministry of Finance, Govt. of lndia, New Delhi.

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

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

4. Superintendent of Customs, (lCD-Tirnmapur) Hyderabad Custorns Commissionerate, Hyderabad, Telangana. .....RESPONDENTS Petition Under Artich 226 ot tle Constitutircn of lndia praying that in the circums{ances stated in ttre affidavit frled therewith, the High Court may be p{eased 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 direc*ion setting aslje ttte Seizure Memo date/ 05-01-2f,26 issued by the 04th Respondent as beirg without jurisdklion and contrary to Foreign Trade Policy 2023 and consequently direct the 04th Respondent to forthwith release the Petitiorer's imported consignment of Multi-Functional Devices (MFD) of 109 units under Bill of Entry dated 31 -1 2-2025, bearing No. 66341 87.

Petition Under section '151 cPC praying that in the circu r stances stated in the affidavit filed in support of the petition, the High court may be pleased to direct the 4th Respondent to forthwith provisionally release the goods ie 109 Units of Multi- Function Devises (MFDs) which have been seized under thr: seizure Memo dated 05-01-2026, pending disposal of the present writ petition, els,t the petitioner would suffer irreparable loss and severe hardship. Counsel for the Petitioner : SRI AKKAPEDDI SRINIVAS Counsel for the Respondent No.1 : SRI N.BHUJANGA RA() DEPUTY SOLICITOR GENERAL OF INOIA Counsel for the Respondent Nos.2 to 4 : M/s DOMINIC FEII {ANDES, SC FOR cBtc The Court made the following ORDER l.ANo.'l of 2026 I' I I I

IN TIIE HIGH COURT FORTHE STATE OF TELAIIGANA ATHYDERABAD THE HONOI]RABLE SRI JUSTICE P.SAM KOSHY AND THE HONOI]RABLE SRI JUSTICE SIIDDALA CIIALAPATIII RAO W.P.No.2014 OB 2026 Dated: 23.01.2026 Between: M/s.Kriti Enterprises, Rep by its Proprietor Mr.Ganesh Bhikha Gaami, O/a.Shop No. 10, PIot No. l4l15, Sector I l, ChawaLa Plaza, Sector I 1, Navi Mumbai - 400 614, Thane, Maharashtra, India. . . . Petitioner AND Union of India, Rep by its Secretary, Department of Revenue, Ministry of Finance, Government of India, New Delhi and others. ....Respondents ORDER: (per Hon'ble Sri Justice P.Sam Koshy) Heard Mr.K.Rama Srinivas, leamed counsel representing Mr.Akkapeddi Srinivas, leamed counsel for the petitioner; Mr.B.Athik, learned Central Govemment Standing Counsel appearing on behalf of respondent No.l and Mr.Dominic

Fernandes, leamed Senior Standing Counsel 1t r the CBIC appearing on behalf of respondent Nos.2 to 4. Perusrx the record.

2. The instant writ petition has been filed assaiii rg the seizure memo dated 05.01.2026, issued by the 4th responlent with the further request to forthwith release the imported cons gnment of the Multi-Functional Devices (109 units) under l ill of Entry No.6634 I 87 dated 3 1.12.2025.

Similar writ petitions of identical nature harr already been considered by this Bench wherein by way of a con,l tional interim order this Bench had permitted the release of seizerl goods subject to the petitioner/importer fulfilling certain conditions.

4. One such writ petition is W.P.No.l2489 of 2C 25; where the goods imported were seized by the Customs auttL< rities and by virtue of the interim order of this High Court, the Customs authorities were ordered to release on the following c lnditions. For convenience, we reproduce paragraph Nos.26 &. 2i of the order passed in the aforesaid writ petition hereinunder:

26. Thus, for all the aforesaid reasons, it is ordered i at let the respondent authorities pass an order on the applicatic r filed by the retitioners for provisional release of the goods suliect to the conditions that:

a) The petitioner shall pay/deposit the enhanced duty amount. On receipt of such enhanced duty arnount paid by the petitioners, the goods in question shall be rebased within a perio'd of four ((X) weeks th€reafter.

b) For payment of srch duty, quantification shall be made by the Customs forthwith within one (01) week from tte 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 (O4) 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 considered and decided by the respondents objectively.

27. ln additkrn, the Petitioners are also direc{ed to provide a bank guarantee wo{th 10 perc€nt of the ffial price of the goods importred by them. Further, it is atso ordered that in the event if the petitioners upon release of the goods provisionally make and sell the supply to their custorners, details of the oustorners that of relevant price and details of the respective transaciiofls shall be maintained and made available to the respondent authorities frorn time to time.

5. Pursuant to the said interim direction and upor the petitioner therein fulfilling the conditions stipulated by the lt igh Court, the seized goods were released to the petitioner. Th,: said order of releasing of the goods was subjected to challen ie before the Hon'ble Supreme Court; where the Hon'ble Sup,r:me Court in SLP.No.42808 124, dated. lS.Ol.2O2S, has refused to interfere with the order passed by this Bench.

6. However, as regards the proceedings before th: adjudicating authority is concerned, the Hon,ble Supreme Court permitted the adjudicating authoriry to proceed and decide the sa ne strictly in accordance with law. The petitioner is also helr entitled for participation in the adjudicating proceedings.

7. Pursuant to the disposal of the SLp, this Courl has disposed of all such writ petitions whereby the goods were rel :ased and the proceedings were pending before the adjudicating auth:rity.

8. Similar nature of facts are also there in the ins ant case also where the stage at this juncture is only the seizure men,o 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 of at the admission stage itself. Reserving the right of the a_djudicating 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 frled 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 (M) weeks thereafter.

b) For payment ofsuch 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 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 s:i nd in the way for Customs Department to go ahead with the further proceedings including the adjudicatic n in the manner known to law.

d) It is further made clear that so fr as the condition of the petitioner that demurrage ch rges till date, for the goods be considered for waivt:r , in this regard, if any application is filed by the Jx titioners seeking such a waiver of demurrage charges, . he same shall be considered and decided by the rer;,ondents objectively.

11. In addition, the petitioner is also directed to yrovide a Bank Guarantee worth l0 percent of the total price of the 11 ,ods imported by them. Further, it is also ordered that in the event il he petitioners upon release ofthe goods provisionally makes and seli the supply to their customers, details of the customers that of reler rnt price and details of the respective transactions shall be mainta r ed and made available to the respondent authorities from time to tirr r.

12. Needless to mention that the adjudicating aut rority in the process of deciding the same would not be in any manner influenced by the order of conditional release ordered l y this court.

To The authority shall decide the same considering the objeotions and contentions that would be raised on either side.

13. Accordingly, this writ petition is allowed. Tlrere shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. SD/-A.H.S. GOWRI SHANKAR ASSISTANT REGISTRAR //TRUE COPY// SECTION OFFICER Advocate [OPUC] . One CC to M/s DOMINIC FERNANDES' SC FOR CBIC, Advocat'e (OPUC) Two CD Copies SA BS dt- 1 . The Secretary, Union of lndia, Department of Revenue, Ministry of Finance' Govt. of lndia, New Delhi. . The Joint Commissioner of Customs (lmports)' GST Bhavan' Basheebagh' Hyderabad - 500004. ii.-O.prty Commissioner of Customs, lCD, Timmapur - 509325' Telangana . ff," Sriiuti,"'t"ndent of Customs, (lCD-TimmapuQ Hyderabad Customs Commissionerate, Hyderabad, Telangana' . One CC to SRI AKKAPEDDI SRINIVAS, Advocate [OPUC] . One CC toSRl B.ATHIK,CGSC [OPUC] .OneCCtoSRlN.BHUJANGARAO,DeputySolicitorGeneraloflndia'

8I l l

HIGH COURT DATED: 2310112026

ORDER

WP.No.2014 ot 2026 ALLOWNG THE W.P WTHOUT COSTS. 1 r;. fl .) ;... L... ..:.\

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