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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT

HYDERABAD

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA

WP.No.3070 of 2026

Date:03.02.2026

Between:

M/s.Nageswara Trade

Rep.by its Proprietor, Mr.G.Nageswara Rao,

Gujrat.

… Petitioner

And

Union of India, rep.by its Secretary

Department of Revenue, Ministry of Finance,

Govt.of India, New Delhi and others.

…Respondents

ORDER: (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.K.Rama Sreenivas, learned counsel representing

Mr.Akkapeddi Srinivas, learned counsel for the petitioner and

Mr.Dominic 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 22.01.2026, issued by the 4^th respondent with further

request to forthwith release the imported consignment of the

multifunctional devices (102 units) under Bill of Entry No.6928497

dated 16.01.2026.

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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 authorities and by

virtue of the interim order of this High Court, the Customs

authorities were ordered to release on the following conditions. For

convenience, we reproduce paragraph Nos.26 & 27 of the order

passed in the aforesaid writ petition hereinunder:

26. 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 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.

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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 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 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 order of

releasing of the goods was subjected to challenge before the

Hon’ble Supreme Court; where the Hon’ble Supreme Court in

SLP.No.42808/24, dated15.01.2025, has refused to interfere with

the order passed by this Bench.

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6. However, as regards the proceedings before the adjudicating

authority is concerned, the Hon’ble Supreme Court permitted the

adjudicating authority to proceed and decide the same strictly in

accordance with law. The petitioner is also