WP/1516/2026 of M/s. Akshya Copier Solutions Vs The Commissioner of Customs (Hyderabad II) Imports on 20 January 2026

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) TUESDAY, THE TWENTIETH DAYOF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI R.AO WRIT PETITION NO: I516 0F 2026 t 348s I ...PETITIONER Between: M/s. Akshya Copier Solutions, Flat No.D,12-13-270, Tarnaka, Secunderabad- 500017, GST. No.36APMPK3723K'1 ZM, IEC/PAN, APMPK3723K, Rep,by Proprietor .Kota Vivekanand S/o.Kota Dasharatha AND

The Commissioner of Customs (Hyderabad lt) lmports, GST Bhavan, Opp. L B Stadium, Basheer Bagh, Hydirabad- 5000d4. '

2. The Joint Commissioner, of Customs (lmports),Opp.L.B. stadium, GST Bhavan, Basheerbagh, Hyderabad- 500004.

3. The Assistant Commissioner of Customs, O/o Dy. Commissioner of Customs, lCD, Thimmapur , Ranga Reddy District.509325.

4. The Superintendent of Customs, O/o. Dy. Commissioner of Customs, lCD, Thimmapur , Ranga Reddy District.509325 ...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 issue an order or direqtion 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 _ Akshya Copier Solutions, Copying and Scanning Machines, imported by the Petitioner vide seizure Memo dated 07.o1.2026 and refusar to aflow the clearance of the subject goods covered by vide Bill of Entry No.6s397i4 dated 26.12.202s

(127) units payment of applicable total duties on the declared value as arbitrdry, unreasonable, contrary to the provisions of the Customs Act '1962, the Import- Export Policy 2023, Meity Notification S.O. No.2844(E) dated 01.07.2021 by duly setting aside the seizure memo and panchanama and Supardnama dl.O7.O1 .2026 of 4th respondent is in violation of petitioners fundamental rights guaranteed by Article 14, 19(1 Xg) and 3004 of the Constitution of lndia and to direct the Respondent to release the subject goods forthwith on applicable duty by granting waiver of demurrage charges. lA NO: 't OF 2026 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 1 to 4 respondent to provisionally release various models of Second- hand Highly Specialized Equipment - Akshya Copier Solution, Copying and Scanning Machines, imported by the Petitioner and which have been submitted for clearance before the Respondents t to 4 vide Bill of Entry No.6539714 dated 26.12.2025 (127) Units, on payment of applicable duty. Counsel for the Petitioner: SRI MOHD ANWAR REP SRI MALLA REDDY GADIPALLY Counsel for the Respondents: MS B. N PRAVALLIKA GOUD, REP SRI DOMINIC FERNANDES, SC FOR CBIC. The Court made the following: ORDER

I IN THE HIGH COURT FOR THE STATE OF TELAI\GANA AT HYDERABAI) THE HONOTJRABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHAI,APATHT RAO o.1516 20.01.2026 Between IWs Akshya Copier Solutions, Rep. by Proprietor Kota Vivekanand Petitioner And The Commissioner of Customs (Hyderabad II) Imports, GST Bhavan, Oppt L.B.Staduium, Basheer Bagh, Hyderabad and 3 others ORDER: (per Hon'bte sri Justice p.sam Koshy) ' " 'Respondents Heard Mr.Mohd.Anwar Ali, leamed counsel representing Mr.Malla Reddy Gadipally, learned counsel for the petitioner and Ms. B.N. Pravalika Goud, learned counsel representing Mr.Dominic Fernandes, learned Senior Standing Counsel for the CBIC appearing for the respondents. Perused the record.

2. The instant writ petition has been filed assailing the seizure memo dated 07.0|.2026, issued by the 4th respondent with the further request to forthwith release the imported consignment of the multifunctional devices (127 units) under Bill of Entry No.6539714 dated26.12.2025.

3. Similar writ petitions of identical nature have already been considered by this Bench wherein by way of a conditional interim order this Bench had permitted the release of seized goods subject to the petitioner/importer futhlling certain conditions.

4. One such writ petition is W.P.No.l2489 of 2025; where the goods imported were seized by the Customs authorities and by virtue of the interim order of this High Court, the Customs authorities were ordered to release on the following conditions- For convenience, we reproduce paragraph Nos'26 & 27 of the order passed in the aforesaid writ petition hereinunder:

26. 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 release of the goods subjec{ to the conditions that: :-/

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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 (04) weeks thereafter-

b) For payment of such 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) 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 addition, 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.428O8/24, datedl5.Ot.2025, has refused to interfere with the order passed by this Bench.

6. However, as regards the proceedings before the adjudicating authority is concerned, the Hon'ble Supreme Coun permitted the adjudicating authority to proceed and decide the same strictly in accordance with law. The petitioner is also held entitled for participation in the adjudicating proceedings.

7. Pursuant to the disposal of the sLP, this court has disposed ofaltsuchwritpetitionswherebythegoodswerereleasedandthe proceedings were pending before the adjudicating authority' S.Simitarnatureoffactsarealsothereintheinstantcasealso wherethestageatthisjunctureisonlytheseizurememoandprayer is also only for an interim release of the seized goods' g. In the factual matrix narrated in the preceding paragraphs, we are of the considered opinion that the instant writ petition also a /

therefore can be disposed of at the admission stage itself' Reserving the right of the adjudicating 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 filed 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 (04) weeks thereafter.

b) For payment of such 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 stand in the way for Customs Department to go ahead with the o /

fuither proceedings including the adjudication in the manner known to law.

d) It is further made clear that so far as the condition of the petitioner that demurrage 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 demurrage charges, the same shall be considered and decided by the respondents objectively. I l. In addition, the petitioners are also directed to provide a bank guarantee worth [0 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 makes 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.

12. Needless to mention that the adjudicating authority in the process of deciding the same would not be in any manner influenced by the order of conditional release ordered by this Court' The authority shall decide the same considering the objections and contentions that would be raised on either side' I I

13. Accordingly, this writ petition is allowed. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. REDDY ISTANT REGISTRAR /ffRUE COPY// SECTION OFFICER

1. The Commissioner of Customs (Hyderabad 1l) lmports, GST Bhavan, Opp' L B Stadium, Basheer Bagh, Hyderabad- 500004'

2. The Joint Commissioner, of Customs (lmports),Opp.L.B. stadium, GST Bhavan, Basheerbagh, Hyderabad- 500004.

3. The Assistant Commissioner of Customs, O/o Dy. Commissioner of Customs, lCD, Thimmapur, Ranga Reddy District.509325.

4. The Superintendent of Customs, O/o. Dy. Commissioner of Customs, lCD, Thimmapur, Ranga Reddy District.509325

5. One CC to SRl. MALLA REDDY GADIPALLY, Advocate [OPUC]

6. One CC to SRI DOMIN|C FERNANDES, SC FOR CB|C, tOpUCI

7. Two CD Copies b DAN PMK To, a

CC TODAY HIGH COURT E i2010112026 WP.No.1516 ot 2026 ALLOWING THE WRIT PETITION WITHOUT COSTS 'q.It E

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