M/S. Glamex vs. Union Of INDIA
Facts
The petitioner, M/s. Glamex, filed a writ petition challenging a Seizure Memo dated 08.09.2025, issued by the 4th respondent (Superintendent of Customs). The petitioner sought the release of 102 units of imported Multi-Function Devices, seized under Bill of Entry No. 4262183 dated 02.09.2025. The petition was filed under Article 226 of the Constitution of India. The petitioner argued that the seizure was without jurisdiction and contrary to the Foreign Trade Policy, 2023. The respondents were the Union of India, Joint Commissioner of Customs, Deputy Commissioner of Customs, and the Superintendent of Customs. The petitioner also sought an interim direction for the release of goods pending the disposal of the writ petition.
Held
The Court held that the instant writ petition could be disposed of at the admission stage by reserving the right of the adjudicating authority to take appropriate decisions in the proceedings after permitting the petitioner to represent before it. The Court ordered that the respondent authorities pass an order on the application filed by the petitioner for provisional release of the 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 receiving the enhanced duty payment. The order clarifies that it does not prevent the Customs Department from proceeding with adjudication. The petitioner is also directed to provide a bank guarantee worth 10 percent of the total price of the imported goods and maintain details of subsequent sales. The adjudicating authority is not to be influenced by this conditional release order and must decide the proceedings considering objections from both sides. The writ petition is allowed.
Key Issues
1. Whether the seizure memo dated 08.09.2025, issued by the 4th respondent, is without jurisdiction and contrary to the Foreign Trade Policy, 2023, warranting its setting aside? Petitioner's arguments: The petitioner contended that the seizure was without jurisdiction and contrary to the Foreign Trade Policy, 2023. They sought the immediate release of the imported consignment. Revenue's arguments: The judgment does not explicitly record arguments made by the respondents. However, the Court's order implies that the revenue authorities had seized the goods, and the proceedings were at the stage of a seizure memo, with a prayer for interim release.
Sections Cited
Article 226 of the Constitution of India
AI-generated summary — verify with the full judgment below
[ 348s ] IN THE HIGH GOURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) FRIDAY, THE TWELFTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NO: 27472 OF 2025 Between: M/s. Glamex, rep. by Authorised Representative, IVlr. Chillara Krishna, Office at. 41408,409 Brahmasiddhi Puilding, Sadanand Hasu, Tandel Marg, Near Century Bazar, Mumbai-400 025. AND ...PET|T|ONER t !n!p.l of hdi4.Rep. by its Secretary, Ministry of Finance, Jeevan Deep Building, 3rd Floor, Sansad Marg, New Delhi-1 10 001. 2. Joint Commissioner of Customs (lmports), GST Bhavan, Basheerbagh, Hyderabad-500 004. 9 PepuV Commissioner of Custgms, lCD, Thimmapur-509 325, Tetangana.
Superintendent of Customs (lCD-Thimmapur), Hyderabad Customs - Commissionerate, Hyderabad. ...RESPONDENTS Petition under Article 226 of the Constitution of India praying that in the circumstances stated in the affidavit filed therewith, 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 0AtO9t2O2S issued by the
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