M/S.Gaurik Enterprises vs. Union Of INDIA
Facts
The petitioner, M/s. Gaurik Enterprises, filed a writ petition challenging a seizure memo dated 29.09.2025 issued by the 4th respondent (Superintendent of Customs). The petitioner sought the release of an imported consignment of 108 units of Multi-Functional Devices (MFDs) under Bill of Entry No. 4547099 dated 16.09.2025. The petitioner also sought a 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. This case is similar to other writ petitions previously considered by the same bench.
Held
The Court decided to dispose of the writ petition at the admission stage, following the precedent set in similar cases. 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 of the order. The goods are to be released within four weeks of the duty payment. The Court clarified that this order would not impede the Customs Department's right 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 goods and maintain details of subsequent sales. The adjudicating authority is to decide the proceedings without being influenced by this conditional release order.
Key Issues
1. Whether the seizure memo dated 29.09.2025, issued by the 4th respondent, is without jurisdiction and contrary to the Foreign Trade Policy 2023, thereby warranting its setting aside? Petitioner's Contention: The petitioner argued that the seizure memo was issued without jurisdiction and in contravention of the Foreign Trade Policy 2023, and sought the setting aside of the memo and the release of the imported consignment. Revenue's Contention: The judgment does not explicitly record arguments from the revenue or state. However, it refers to previous similar writ petitions where the goods were seized by Customs authorities and the High Court had permitted release subject to conditions, which were later upheld by the Supreme Court regarding the adjudication proceedings.
Sections Cited
None explicitly mentioned as discussed in the judgment text provided.
AI-generated summary — verify with the full judgment below
[ 348e ] IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) TUE AY,THE SEVENTH DAY OF OCTOBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUODALA CHALAPATHI RAO WRIT PETITION NO: 30373 OF 2025 Between: AND 1
IVI/s.Gaurik Enterprises, Represented by its Proprietor Mr.parimala Sudheer Kalyan_Kutee! C - Block, H.No.4, Bhbvani Ndgar, Nacharam Hyderabad, RangaReddy Telangana -500076, lndia ...PETITIONER Union of lndia, I9p. 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-Timmdpur) Hyderabad " Customs Commissionerate, Hyderabad, Telangana ...RESPONDENTS 3 4 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 other appropriate writ or order or direc
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