M/S.Gaurik Enterprises vs. Union Of INDIA
Facts
M/s. Gaurik Enterprises (the petitioner) filed a writ petition challenging a seizure memo dated 05.01.2026, issued by the 4th respondent (Superintendent of Customs). The petitioner sought the release of an imported consignment of 86 units of Multi-Functional Devices (MFDs) under Bill of Entry No. 6633864 dated 31.12.2025. The petitioner also filed an interim application seeking provisional release of the seized goods pending the disposal of the writ petition, citing potential irreparable loss and severe hardship. The respondents are the Union of India and various customs authorities.
Held
The Court held that the instant writ petition could be disposed of at the admission stage, following a similar approach adopted in previous identical writ petitions. The Court directed the respondent authorities to pass an order on the petitioner's application for provisional release of the seized goods, subject to specific conditions. These conditions include the petitioner paying/depositing the enhanced duty amount within four weeks of its quantification by the Customs, which must be done within one week of the order. The order clarified that it would not impede the Customs Department's further proceedings, including adjudication. The petitioner was also directed to provide a bank guarantee of 10 percent of the total price of the imported goods and maintain records of subsequent sales. The adjudicating authority was instructed to decide the matter without being influenced by this conditional release order, considering objections from both sides. The Court explicitly reserved the right of the adjudicating authority to take appropriate decisions in the proceedings after permitting the petitioner to represent before it.
Key Issues
1. Whether the seizure memo dated 05.01.2026, issued by the 4th respondent, is without jurisdiction and contrary to the Foreign Trade Policy 2023, thus warranting its setting aside? Petitioner's arguments: The petitioner contended that the seizure memo was issued without jurisdiction and in contravention of the Foreign Trade Policy 2023. They sought the release of the imported consignment. Respondents' arguments: The respondents, represented by the Deputy Solicitor General of India and Senior Standing Counsel for CBIC, did not explicitly record arguments against the petitioner's claim for provisional release in the judgment. However, the court's order implies that the customs authorities have the right to proceed with further proceedings, including adjudication.
Sections Cited
None explicitly mentioned as being discussed or forming the basis of the decision, beyond the general context of customs import and seizure.
AI-generated summary — verify with the full judgment below
[ 348e I HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) THUR AY, THE EIGHTH DAY OF JANUARY TWO THOUSAND AND TWENTY SIX PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALACHALAPATHI RAO wRlT PETITION NO: 770 OF 2026 Between: AND 1 M/s. Gaurik Enterprises, Represented by its Proprietor- Mr.. Parimala Sudheer kiivrn xuteer, C - Block, H.No.4, Bhlvani Nagar. Nacharam Hyderabad, RanqaReddy Telangana - 500076, 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 Deputy Commissioner of Customs lCD, Timmapur - 509325, Telangana Superintendent of Customs (lCD-Timmapur), Hyderabad Customs Commissionerate, Hyderabad, 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 pleased to invoke the juri iction vested by Article 226 of the constitution of lndia to issue a Writ of Mandamus or any o(her appropriate writ or Order or direction setting as
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