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<h1>Order to file bank attachment orders and instructions after petitioners say they lack copies; matter adjourned to 16 Sept 2025</h1> HC noted reliance on Circular No. 54/2020 and observed that attachment orders/communications to the bank were not on record; petitioners lacked copies. ... Provisional release of the seized goods - reliance placed upon Circular No. 54 of 2020 issued by the Ministry of Finance, Government of India, concerning special measures to facilitate MSMEs for AEO T1 and T2 accreditation - HELD THAT:- The orders of attachment are not placed on record. It is also stated that such orders/communications are directly issued to the bank and therefore the petitioners do not have a copy of these orders/communications. It is also stated that such orders/communications attaching the petitioner’s bank accounts will be placed on record by the next date, along with instructions on the above aspects. This petition is posted for further consideration on 16th September 2025 for direction - On a request from the petitioners in Writ Petition (L) No. 14117 of 2025, it is de-tagged from this petition and directed to be placed for further consideration on 16th September 2025. Petitioners rely on Circular No. 54 of 2020 (Ministry of Finance) - specifically Clause 3(vii) - contending they qualify as MSME AEO T1/T2 and thus are entitled to relaxed bank guarantee requirements for provisional release of seized goods. They assert the benefit reduces the required guarantee to '25% of the estimated differential duty amount' (from earlier higher percentages) and have annexed a certificate of MSME AEO status. Petitioners seek provisional release of seized goods, including computers and mobile phones, and challenge attachment of bank accounts; however, the orders of attachment have not been placed on record because they were communicated directly to banks. Respondent authorities will obtain instructions and are directed to place the orders/communications attaching bank accounts on record and respond on the release of seized devices. Matter is posted for further consideration on 16 September 2025; one petition is de-tagged and listed separately for the same date.
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