2026 (1) TMI 671

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.... HON'BLE SRI JUSTICE P.SAM KOSHY Heard Mr. K. Rama Srinivas, learned counsel representing Mr. Akkapeddi Srinivas, learned counsel for the petitioner; Mr. N. Bhujanga Rao, learned Deputy Solicitor General of India appearing on behalf of respondent No. 1 and Mr. Dominic Fernandes, learned Senior Standing Counsel for the CBIC appearing on behalf of respondent Nos. 2 to 4. Perused the record. 2. The instant writ petition has been filed assailing the seizure memo dated 05.01.2026, issued by the 4th respondent with the further request to forthwith release the imported consignment of the Multi-Functional Devices (86 units) under Bill of Entry No.6633864 dated 31.12.2025. 3. Similar writ petitions of identical nature have already been co....

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.... the further 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 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. 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 th....

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.... authority to take appropriate decision in the proceedings after permitting the petitioner to represent before the adjudicating 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 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 r....