2026 (4) TMI 621

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.... learned counsel representing Mr. P. Karthik Ramana, learned counsel for the petitioner and 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 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 16.03.2026, issued by the 4th respondent with the further request to forthwith release the imported consignment of the Multi-Functional Devices (107 units) under Bill of Entry No.7926242 dated 07.03.2026. 3. Similar writ petitions of identical nature have already been considered by this Bench wherein by way of a conditional interim orde....

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....own 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 that of relevant price and details of the respective transactions shal....

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....tting 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 receipt of such quantification, the payment shall be immediately made b....