THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO W.P.No.7623 of 2026 Date:12.03.2026 Between:

M/s.Excel Copiers, rep.by its Partner Mr.Gaurav Khetterpal, Central Delhi, India.

… 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 Srinivas, learned counsel representing Mr.Akkapeddi Srinivas, learned counsel for the petitioner; Mr.N.Bhujanga Rao, learned Deputy Solicitor General of India, appearing for respondent No.1 and Mr.Dominic Fernandes, learned Senior Standing Counsel for the CBIC, appearing for respondent Nos.2 to 4 and perused the record.

2. The instant writ petition has been filed assailing the seizure memo, dated 06.03.2026, issued by the 4^th respondent with the further request to forthwith release the imported consignment of the multifunctional devices (126 units) under Bill of Entry No.7654930 dated 20.02.2026.

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 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.

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.

6. However, as regards the proceedings before the adjudicating authority is concerned, the Hon’ble Supreme Court permitted the adjudicating authority to procee