2026 (3) TMI 1716

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...., appearing for respondent No.1 and Mr.Dominic Fernandes, learned Senior Standing Counsel for CBIC, appearing for respondent Nos.2 to 4 and Perused the record. 2. Learned counsel for the petitioner makes an oral request for certain corrections insofar as the name of the petitioner is concerned. The said oral request is not opposed by the Department. 3. Hence, learned counsel for the petitioner is permitted to make corrections during the course of the day. 4. The instant writ petition has been filed assailing the seizure memo, dated 05.03.2026, issued by the 4th respondent with further request to forthwith release the imported consignment of the multifunctional devices (194 units) under Bill of Entry No.7714756, dated 24.02.2026. ....

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....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) 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 an....

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.... 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 adjudicating authority: 12. 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 ....