BharatTaxGST

M/S.Excel Copiers vs. Union Of INDIA

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WP/16865/2026HC TelanganaGSTCNR HBHC01034638202629 May 2026Bench: NAGESH BHEEMAPAKA,VAKITI RAMAKRISHNA REDDY6 pages
For Respondent: sRr. N BHUJANGA RAo, counserrorthen""poni"i?H::.??.1:I-?83fi ?[, :3?tR[lXB, A

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Cause title — parties, addresses and appearances
[3511 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Originat Jurisdiction) FRIDAY, THE N/VENry NINTH DAY oF MAY TWO THOUSAND AND TWENry SIX PRESENT THE HONOURABLE SRTJUSTICE NAGESH BHEEMAPAKA AND THE HONOURABLE SRI JUSTICE VAKITI RAMAKRISHNA REDDY Between AND 1. 2. 3. 4. M/s.Excel copiers, rep. by its Partner [Mr.Gaurav Khetterpal 0/a. uB-14D, Arunachala Bhavan, Barakhamba Road, central Delhi - 11ooo1, lndia, ...PETITIONER Union of lndia, rep. by its secretary, Department of Revenue, Ministry of Finance, Govt. of lndia, New Delhi Joint commissioner of customs (lmports), GST Bhavan, Basheebagh, Hyderabad - 500004 The Deputy commissioner of customs tcD, sanathnagar - 50001g, Telangana The superintendent of customs, lnland container Depot, Sanathnagar Hyderabad customs commissionerate, Hyderabad - sooolg, Telangana ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pteased to invoke the jurisdiction vested by Article 226 of the Constitution of lndia to issue a Writ of Mandamus or any other appropriate writ or Order or direction setting aside the Seizure Memo dated 16-05-2026 issued by the 04th Respondent as being without jurisdiction and contrary to Foreign Trade Policy 2023 and consequently direct the O4th Respondent to forthwith release the Petitioner's imported consignment of Multi-Functional Devices (MFD) of 1 19 units under Bill of Entry dated 2510412026, bearing No. 8899122 l.A. NO: 1 OF 2026 Petition under Section 151 cPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to direct the 04th Respondent to forthwith provisionally release the goods i.e 11g Units of Multi-Function Devises (tt/FDs) which have been seized under the seizure Memo dated 16-05'2026, pending disposat of the present writ petition, else the petitioner would suffer irreparable loss and severe hardship Gounsel for the petitioner: sRr. AKKAPEDDT sRrNrvAS counsel for the Respondent No. 1: sRr. N BHUJANGA RAo counserrorthen""poni"i?H::.??.1:I-?83fi ?[,:3?tR[lXB,A The court made the following: oRDE*(senior standing counsel for cBlc) !!![EIx'r T wp_16865_2026 NB(, J THE CO OF G AT HYD RABAD HO E SRI TICE ESH E,MA AND THE HON'BLE SRI JUSTICE V RAMAKRI SHNA REDDY WRIT PETITION No. 16865 of 2826 Date: 29tr' May,2026 Between: M/s Excel Copiers ... Fetitioi:rer: AND Union of lndia, and others Responclei^ris

ORDER: The petitioner's goods numbering 119 (Second-hand lnultifiltrctjrrn printing & copying devices) under Bill of Entry dated 25'A4'2A26 ';vi:re confiscated by the 4th respondent-Superintendent of Custorns vide Seiziire Memo dated 16.05.2026, on the ground that the petitioner railed t0 procit"rce the requisite DGFT authorization/license. The petitioner chailengi:s the confiscation as illegal ancl arbitrary, and seeks a riirection tci the Lth respondent to forthwith release the goods'

2.

Heard Mr. Akkapeddi Srinivas, leamed counsel fbr the petition+r. anri Mr. N. Bhujanga Rao, learned Deputy Solicitor General of India ibr iirr: respondents. Perused the record

- wp_16865_2026

3.

When the ma'tter is taken up, learned counsel for the petitioner submits tLrat the present writ petition is squarely covered by the Order dated 22"{}4"2A26 passerJ 'ny the Division Bench of this Court in W.P. No. 12635 of 2026 ancl hence simiiar order may be passed in this writ petition also. 4. l,earned Deputy Solicitor General does not dispute the submission n:acle l;y the ieamed counsel for the petitioner. 5" l'his Courl" by Order dated 22.04.2026, allowed the writ petition No. i26-15 r:i'2f126. L;5, u5r**ing as follows: "i0. Thtts. Sor all the tdbresaid reoson.\, it i.c ordered that let the ics,pcntler! 4i,11iy1tyitisr pus;s an order on the appliccttion .filed by the s:etii'ioners .it>r nntvis'ioncrl release of the goods subject to the conditions tlicit: a) The petitioner sholl pay/deposit the enhanced duty f,mo!;flt, On receipt of such enhanced duty amount paid .by t'he petitioners, the goods in question shatl be rele*.sed within a period of four (04) weeks thereafter. h) For poyment of such duty, quantification shotl be made by the Customs forthwith within one (07) week lrom the dute,of receipt of o copy of this order. On receipt of such quantification, the poyment sholl be immediately ynade by the petitioners dnd on receipt of the payment in e*tirety, the goods sholl be released as indicoted above at the outer limit of lour (OA) weeks. c) lt is made cleor thot this order will not stand in the woy for Custcsms Department to go ohead with the further proceedi*gs including the adjudication in the manner knou.tn ta law. d) lt is further mode cleor thot so for ds the condition of the petittoner that demurroge charges till date, for the gooris he considered for woiver, in this regard, il any applimtian is filed by the petitioners seeking such o walver *f demurroge charges, the same shott he consldered and decided by the respondents objectively.

wp--15865_2026

11.

In addition, the petitioners are also directed to provide a bctnk Sy.tarantee worth l0 percent ql the total price oJ the goods imported by them. Further it is also ardered thcrt in the event il'the petitioners upon release o.f the goods provisiortctily makes und seli the sunply to their customers, details o.f the custorners that of'relevunt price ctnd details q/" the respective tran ctions shall be maintuined und mat{e aviiilable to the respondent authorities.from time to lime.

12.

Needless to mention that the adjuclicating authorit.f in thc prutccss ttf' deciding the same would not be in any manner influenced by tha oruier <tJ' conditional release orderetl by thi,r ()ourt. The cruthority' shall decide tlte same considering the objections and contentions tirut tvoulcl be rni,vecl on either side. i3. Accordingly, this writ petition is ullotved. There sfurli bc ntt order ur' to costs." / I

6.

Accordingly, in terms of the Order dated 22.$4.2026 iri VriP. Iro. 12635 of 2026 and for reasons alike, this writ petition also stands allow'ed. No costs. Miscellaneous petitibns pending, if any, shall stand closed. '.M. NAGAMANI ANT REG //TRUE GOPY// SECTION OFFICER

1.

The Secretary, Union of lndia, Department of Revenue, Ministry of Finance, Govt. of lndia, New Delhi

2.

Joint Commissioner of Customs (lmports), GST Bhavan, Basheebagh, Hyderabad - 500004

3.

The Deputy Commissioner of Customs lCD, Sanathnagar - 500018, Telangana

4.

The Superintendent of Customs, lnland Container Depot, Sanathnagar Hyderabad Customs Commissionerate, Hyderabad - 500018, Telangana

5.

One CC to SRl. AKKAPEDDI SRINIVAS Advocate [OPUC]

6.

One CC to SR!. N BHUJANGA RAO Deputy Solicitor General of lndia [OPUC]

7.

One CC to SRl. DOMINIC FERNANDES (senior standing counsel for CBIC) IoPUCI

8.

Two CD Copies To, BM BS N

VACATION COURT HIGH COURT DATED i 29t05t2026 ORDER WP.No.1686S of 2026 ALLOWING THE WRIT PETITION WITHOUT COSTS .!* s TBC s (J t. OTJUilzffi E: * t H u\Ar

Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.