THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA W.P.No.10560 of 2026 Date:08.04.2026 Between:

M/s.City Office Equipment, Chennai, Tamilnadu.

… 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 25.03.2026, issued by the 4^th respondent with the further request to forthwith release the imported consignment of the multifunctional devices (220 units) under Bill of Entry No.7867152 dated 04.03.2026.

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 pe