M/S.Best Mega International vs. Union Of INDIA
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Cause title — parties, addresses and appearances
The Court made the f,rllowing: ORDER
a@.@ IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE NARSING RAO NANDIKONDA W.P.No. 18489 OF 2026 17.06.2026 Between: M/s Best Mega International, Rep. by its Proprietor Mr. Ankit Khetterpal ...Petitioner AND Union of India, Rep. by its Secretary, Department of Revenue, Ministry of Finance, Govemment of lndia, New Delhi and 3 others ..Respondents $DEB, (per Hon'ble Sri Justice P.Sam Koshy) Heard Mr. K.Rama Sreenivas, leamed counsel representing Mr. Akkapeddi Srinivas, leamed counsel for the petitioner and Mr. Dundu Sashank, leamed counsel representing Mr. Dominic Femandes, learned Senior Standing Counsel for the CBIC for respondent Nos.2 to 4. Perused the record.
The instant writ petition has been f,rled assailing the seizure memo dated 08.06.2026 issued by the 4'h respondent
!t- 2 with the further request to forthwith release the imported consignment of the multifunctional devices (1 14 units) under Bill of Entry No.958!)9 1 3 dated 30.05.2026. 3. Similar writ petitions of identical nature have already been considered by this Bench wherein by way of a conditional interim order this Bench had permitted the release of seized goods subject to the petition,:r/importer fulfl 11ing certain conditions.
One sur:h writ petition is W.P.No.12489 of 2025; where the goods import,:d were seized by the Customs authorities and by virtue of the interim order of this High Court, the Customs authorities were ordered to release on the following conditions. For convenience, we reproduce paragraph Nos.26 & 27 of the order passed in the rLforesaid writ petition hereinunder:
Thus for all the aforesaid reasons, it is ordered that let the respondent authorities pass an order on the application filed by the petitioners for provisional release of the goods subject to the condition's that: a) The petitioner shall pay/deposit the enhanced duty amount. f,n receipt of such enhanced duty amount paid by the petitioners, the goods in question shall be released within a period of four (04) weeks thereafter.
lr.-!e--Eg!5t 3 b) For payment of such duty, quantification shall be made by the Customs forthwith within one (0'1) week from the date of receipt of a copy of this order. On receipt of such quantification, the payment shall be immediately made by the petitioners and on receipt of the payment in entirety, the goods shall be released as indicated above at the outer limit of four (04) weeks. c) lt is made clear that this order will not stand in the way for Cusloms Department to go ahead with the further proceedings including the adjudication in the manner known to law. d) lt is further made clear that so far as the condition of the petitioner that demmurage charges till date, for the goods be considered for waiver, in this regard, if any application is filed by the petitioners seeking such a waiver of demmurage charges, the same shall be considered and decided by the respondents objectively. 27. ln addition, the petitioners are also directed to provide a bank guarantee worth 10 percent of the total price of the goods imported by them. Further, it is also ordered that in the event if the petitioners upon release of the goods provisionally make and sell the supply to their customers, details of the customers that of relevant price and details of the respective transactions shall be maintained and made available to the respondent authorities from time to time.
Pursuant to the said interim direction and upon the petitioner therein fulfilling the conditions stipuiated by the High Court, the seized goods were released to the petitioner. The said order of releasing of the goods was subjected to challenge before the Hon'ble Supreme Court; where the Hon'ble Supreme Court in !r- 4 SLP.No.4280rll24, datedl5.1l.2025, has refused to interfere with the order passed by this Bench
Howev,:r, as regards the proceedings before the adjudicating authority is concerned, the Hon'ble Supreme Court permitted the adjudicating iruthority to proceed and decide the same strictly in accordance vrith law. The petitioner is also held entitled for participation in the adjudicating proceedings.
Pursuant to the disposal of the SLP, this Court has disposed of al1 such writ petitions whereby the goods were released and the proceedings \rrere pending before the adjudicating authority.
Similar nature of facts are also there in the instant case also where the stafie at this juncture is only the seizure memo and prayer is also only for an interim release of the seized goods.
In the firctual matrix narrated in the preceding paragraphs, we are of the considered opinion that the instant writ petition also therefore canr:e disposed of at the admission stage itself. Reserving the right of ttLe adjudicating authority to take appropriate decision
5 in the proceedings after permitting the petitioner to represent before the adjudicating authority:
Thus, for all the aforesaid reasons, it is ordered that let the respondent authorities pass an order on the application filed by the petitioner for provisional release of the goods subject to the conditions that: a) The petitioner shall payideposit the enhanced duty amount. On receipt ofsuch enhanced duty amount paid by the petitioners, the goods in question shall be released within a period of four (04) weeks thereafter. b) For pay.rnent of such duty, quantification shall be made by the Customs forthwith within one (01) week from the date of receipt of a copy of this order. On receipt of such quantification, the payment shall be immediately made by the petitioner and on receipt of the payment in entirety, the goods shall be released as indicated above at the outer limit of four (04) weeks. c) It is made clear that this order will not stand in the way for Customs Department to go ahead with the further proceedings including the adjudication in the manner known to law.
6 d) It is further made clear that so far as the condition of the petitioner that demurrage charges till date, frrr the goods be considered for waiver, in this regard, if any application is filed by the petitioner seeking such a waiver of demurrage charges, the same shal1 b,; considered and decided by the respondents objectively. 1i. In addition, the petitioner is also directed to provide a bank guarantee wolh 10 percent of the total price of the goods imported by them. Further, it is also ordered that in the event if the petitioner upon release of the goods provisionally makes and sell the supply to their customers, details of the customers that of relevant price and details of the respective transactions shall be maintained and made available to the respondent authorities from time to time.
Needleris to mention that the adjudicating authority in the process of d eciding the same would not be in any manner influenced by the order of conditional release ordered by this Court The authority sha1l decide the same considering the objections and contentions that would be raised on either side.
=Mtkr* To, BSR TKS 7
Accordingly, this writ petition is allowed. There shall be no order as to costs. Miscellaneous applications pending, if any, shall stand closed. K.BHAVANI SWAMY STANT R //// SECTION OFFICER '1 . The Secretary, Department of Revenue, Ministry of Finance, Govt of lndia' New Delhi, Union of lndia.
The Joint Commissioner of Customs (lmports), GST Bhavan, Basheebagh' Hyderabad - 500004
The Deputy Commissioner of Customs lCD, Timmapur - 509325' Telangana
The Superintendent of Customs, (lCD-Timmapur) Hyderabad Customs Comm iss io ne rate, Hyderabad, Telangana
One CC to SRI AKKAPEDDI SRINIVAS, Advocate [OPUC] 6 One CC to SRI DOMINIC FERNANDES, Sr SC FOR CBIC [OPUC]
One CC to SRI N.BHUJANGA RAO, DEPUTY SOLICITOR GENERAL OF lNDlA, High Court for the State of Telangana at Hyderabad [OPUC]
Two CD Copies *
HIGH GOURT DATED: 1710612026 ORDER WP.No.18489 of 2026 ALLOWING TIHE WRIT PETITION, WITHOUT COSTS Zc5 * @p' rq l+lBe o 1 5 ilrr 2026 I I HE irA t 'Qel^re;(.r
Reproduced from the public record of the Telangana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.