M/S. Glamex vs. Union Of INDIA

WP/26554/2025HC TelanganaGSTCNR HBHC01052919202525 September 2025Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO9 pages
AI SummaryAllowed

Facts

The petitioner, M/s. Glamex, filed a writ petition challenging a seizure memo dated 29.08.2025, issued by the 4th respondent (Superintendent of Customs). The petitioner sought the release of their imported consignment of 112 units of Multi-Function Devices, imported under Bill of Entry No. 4046671 dated 22.08.2025. The seizure was made by the Customs authorities. The petitioner also filed an interim application seeking the immediate release of the seized goods pending the disposal of the writ petition, citing potential severe loss and hardship. The respondents are the Union of India and various Customs authorities.

Held

The Court, referencing previous similar writ petitions decided by the same Bench, ordered the provisional release of the seized goods subject to certain 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 petitioner paying the quantified duty. The Court clarified that this order does 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 imported goods. Furthermore, if the petitioner sells the goods, details of customers, prices, and transactions must be maintained and made available to the respondent authorities. The adjudicating authority is not to be influenced by this conditional release order and must decide the matter considering objections from both sides. The writ petition was allowed.

Key Issues

1. Whether the seizure memo dated 29.08.2025, issued by the 4th respondent, is without jurisdiction and contrary to the Foreign Trade Policy, 2023, warranting its setting aside? 2. Whether the petitioner is entitled to the immediate release of the imported consignment of 112 units of Multi-Function Devices under Bill of Entry dated 22.08.2025? The petitioner argued that the seizure memo was issued without jurisdiction and in contravention of the Foreign Trade Policy, 2023, and sought the release of the goods. The respondents, represented by the Senior Standing Counsel for CBIC, did not explicitly record their arguments in the judgment, but their participation implies a defense of the seizure action. The Court noted that similar writ petitions with identical nature had been considered by the Bench.

Sections Cited

None explicitly mentioned in the provided text as being discussed or forming the basis of the decision, beyond general reference to Customs procedures and the Foreign Trade Policy.

AI-generated summary — verify with the full judgment below

f * t 348s I ? IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) THUR AY,THE TWENTY FIFTH DAY OF SEPTEN/BER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO + Between: AND 1 2. t: f ,* M/s. Glamex, Rep. by Authorised Representative, lVlr Chillara Krishna, Office al 41408, 409 Brahmasiddhi Building. Sadanand Hasu, Tandel lvlarg, Near Century Bazar, Prabhadevi, Mumbai-400 025. ...PETITIONER Union of lndia, Rep. by its Secretary, lVinistry of Finance, Jeevan Deep Building, 3rd Floor, Sansad A/arg, New Delhi-110 001 Joint Commissioner of Customs (lmports), GST Bhavan, Basheerbagh, Hyderabad-500 004.

Deputy Commissioner of Customs, lCD, Thimmapur-509 325, Telangana Superintendent of Customs (lCD-Thimmapur), Hyderabad Customs Com m issio ne rate, Hyderabad. 3 4 t ...RESPONDENTS Petition under Article 226 of the Constitution of lndia praying that in the circumstances stated in the affidavit filed therewrth, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction setting aside the Seizure Memo dated 2910812025 issued

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