2025 (10) TMI 188

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....ed Senior Standing Counsel for the CBIC, appearing for respondent Nos. 2 to 4. Perused the record. 2. The instant writ petition has been filed assailing the seizure memo, dated 15.09.2025, issued by the 4th respondent with the further request to forthwith release the imported consignment of the multifunctional devices (106 units) under Bill of Entry No.4450050, dated 11.09.2025. 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 fulfilling certain conditions. 4. One such writ petition is W.P.No.12489 of 2025; where the goods imported were seized by the Customs authorit....

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....arges, the same shall be considered and decided by the respondents objectively. 27. In 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 ord....

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....: a) The petitioner shall pay/deposit 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 further proceedings including the adjudication ....