THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W.P.No.31201 OF 2025 ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.Akkapeddi Srinivas, learned counsel for the petitioner, Ms.T.Suhasini, learned counsel appearing for respondent No.1 and Mr.Dominci Fernandes, learned Senior Standing Counsel for CBIC, appearing for respondent Nos.2 to 4. Perused the record.

2. The instant writ petition has been filed assailing the seizure memo, dated 08.10.2025, issued by the 4^th respondent with the further request to forthwith release the imported consignment of the multifunctional devices (99 units) under Bill of Entry No.4873891, dated 03.10.2025.

3. Similar writ petitions of identical nature have already been considered by this Bench wherein by way of an 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 authorities and by virtue of the interim order of this High Court, the Customs authorities were ordered to release on the following conditions. For conv