M/S. Serene Co vs. Union Of INDIA

The instant writ petition has been filed assailing the selzure memo dated 08.06.2026, issued by the 4'h respondent

One srrch writ petition is W.p.No. 124g9 of 2025; where the goods imported were seized by the Customs authorities and by virtue of the inter.im order of this High Couft, the Customs authorities were ordered to release on the following co,ditions. For convenience, we reproduce paragraph Nos.26 & 27 of the order passed in the aforesaid writ petition hereinunder:

Thu:;, for all the aforesaid reasons, it is ordered that lef the respondi:nt authorities pass an order on the application filed by the petitioners for provrsional release of the goods subject to the conditior s that: a) 1'he petitioner sha payldeposit the enhanced duty amount. On 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.

Pursuant to the said interim direction and upon the petitioner therein fulfilling the conditions stipulated 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 4 SLP.No.42308124, datedli.0l .2025, has refused to interfere with the order pzrssed by this Bench

Hovr,,,:ver, as regards the proceedings before the adjudicating authority is concerned, the Hon,ble Supreme Court permitted the adjudicatingl authority to proceed and decide the sarne strictly in accordance with 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 all such rvrit petitions whereby the goods were released and the proceedings were pending before the adjudicating authority.

Similar nature of facts are also there in the instant case also where the stirge at this juncture is only the seizure memo and prayer is also only for an interim release of the seized goods.

In the lactual matrix narrated in the preceding paragraphs, we are of the c,rnsidered opinion that the instant writ petition also therefore can be disposed ofat the admission stage itseiL Reserving the right of t..re adjudicating aurhority to take appropriate decision

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 conditions that: a) The petitioner shall payldeposit the enhanced duty amount. On 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' b) For payment 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 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) 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.

In addition, the petitioners are also directed to provide a bank guarantee worth l0 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 makes and sell the supply to their customt:rs, 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.

Needless to mention that the adjudicating authority in the process of <leciding the same u.ould not be in any manner influenced by the order of conditional release ordered by this Court. The authority shall decide the same considering the ob.iections and contentions that would be raised on either side.