M/S.Excel Copiers vs. Union Of INDIA

Facts

The petitioner, M/s. Excel Copiers, filed a writ petition challenging a Seizure Memo dated 06-03-2026 issued by the Superintendent of Customs (4th respondent). The petitioner sought the release of an imported consignment of 126 units of Multi-Functional Devices (MFDs) under Bill of Entry dated 20-02-2026, bearing No. 7654930. The petitioner also sought a direction for the provisional release of the seized goods pending the disposal of the writ petition, fearing irreparable loss and severe hardship. The respondents are the Union of India and various Customs authorities.

Held

The High Court, noting that similar writ petitions of identical nature had been considered by the same Bench, decided to dispose of the instant writ petition at the admission stage. Following a precedent set in W.P.No.12489 of 2025, the Court ordered the respondent authorities to pass an order on the petitioner's application for provisional release of the goods, subject to specific conditions. These conditions include the petitioner paying/depositing the enhanced duty amount, with quantification to be made by Customs within one week. The goods are to be released within four weeks of receiving the enhanced duty payment. The Court clarified that this order would not impede further proceedings, including adjudication, by the Customs Department. Additionally, the petitioner must provide a bank guarantee worth 10 percent of the total price of the imported goods and maintain records of subsequent sales to customers. The adjudicating authority is not to be influenced by this conditional release order and must decide proceedings based on objections from both sides. The writ petition was allowed.

Key Issues

1. Whether the Seizure Memo dated 06-03-2026 issued by the 4th respondent is without jurisdiction and contrary to the Foreign Trade Policy 2023, thereby warranting its setting aside? Petitioner's Argument: The petitioner contended that the seizure was without jurisdiction and contrary to the Foreign Trade Policy 2023. They sought the setting aside of the seizure memo and the release of the imported consignment. They also prayed for the provisional release of the goods pending the writ petition's disposal to avoid irreparable loss. Respondents' Argument: The judgment does not explicitly record arguments made by the respondents. However, their presence as respondents in a challenge to a seizure memo implies they would defend the action taken by the Customs authorities.