M/S.Real Digital Services vs. Union Of INDIA
Held
The Court held that the writ petition could be disposed of at the admission stage by allowing the provisional release of the seized goods, subject to certain conditions. These conditions mirror those imposed in a similar writ petition (W.P.No.12489 of 2025) previously considered by the same bench. The petitioner is required to pay/deposit the enhanced duty amount, the quantification of which shall be made by Customs within one week of the order. The goods will be released within four weeks of the enhanced duty payment. The Customs Department is permitted to proceed with further proceedings, including adjudication, in accordance with the law. The petitioner is also directed to provide a bank guarantee worth 10 percent of the total price of the imported goods and maintain records of sales transactions. The adjudicating authority is to decide the matter objectively without being influenced by the conditional release order.
Facts
M/s. Real Digital Services (the petitioner) filed a writ petition challenging the Seizure Memo dated 04-12-2025, issued by the Superintendent of Customs (4th respondent). The petitioner sought the release of an imported consignment of 117 units of Multi-Functional Devices (MFDs) under Bill of Entry dated 27-11-2025, bearing No. 5952165. The petitioner argued that the seizure was without jurisdiction and contrary to the Foreign Trade Policy 2023. The petition also included an interim application praying for the immediate 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.
Key Issues
1. Whether the Seizure Memo dated 04-12-2025, issued by the 4th respondent, is without jurisdiction and contrary to the Foreign Trade Policy 2023? Petitioner's arguments: The petitioner contended that the seizure was illegal and without jurisdiction. They relied on the Foreign Trade Policy 2023. Revenue's arguments: The judgment does not explicitly record arguments made by the respondents. However, the context implies that the Customs authorities seized the goods, presumably based on their statutory powers and interpretation of relevant laws and policies.
Sections Cited
Foreign Trade Policy 2023
AI-generated summary — verify with the full judgment below
[3489 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction) THURSDAY, THE ELEVENTH DAY OF DECEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 38167 OF 2025 Between: M/s.Real Digital Services, Represented by its Managing _Partner Mr Mujeeb P.K H.No.i1-3-841, Mouzimpura Vijaya Nagar Colony, lr/allepally Hyderabad, Telangana - 500001, ...PETITIONER AND 1 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 thal in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to invoke the lurisdiction 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
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