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.

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 fulfillin