M/S. Arka Business Solutions vs. Superintendent Of Customs (Icd-Thimmapur)
Facts
M/s. Arka Business Solutions, the petitioner, filed a writ petition challenging a Seizure Memo dated 09.11.2023, issued by the Superintendent of Customs (ICD-Thimmapur), the first respondent. The petitioner sought to set aside the seizure of 121 units of imported Multi-Function Devices under Bill of Entry dated 27.10.2023, bearing No. 8487715, alleging it was without jurisdiction and contrary to the Foreign Trade Policy 2023-24. The petitioner also sought the immediate release of the consignment. The respondents are the Superintendent of Customs, Union of India, Joint Commissioner of Customs, and Deputy Commissioner of Customs.
Held
The Court allowed the writ petition, noting that the issue involved was identical to two previous writ petitions (W.P.No.843 and W.P.No.2014 of 2024) decided by the same Bench on 08.02.2024. The Court directed the respondent authorities to pass an order on the petitioner's application for provisional release of the goods. The conditions for release include the petitioner paying the enhanced duty amount within a specified period after quantification by the Customs authorities. The goods are to be released within four weeks of the enhanced duty payment. The Court clarified that this order would not impede further proceedings, including adjudication, by the Customs Department. It also stated that any application by the petitioner for waiver of demurrage charges would be considered objectively. Additionally, the petitioner was directed to provide a bank guarantee of 10 percent of the total price of the imported goods and maintain records of subsequent sales transactions for the authorities.
Key Issues
1. Whether the Seizure Memo dated 09.11.2023, issued by the first respondent, is without jurisdiction and contrary to the Foreign Trade Policy 2023-24, warranting its setting aside? Petitioner's Arguments: The petitioner contended that the seizure was without jurisdiction and contrary to the Foreign Trade Policy. They relied on the fact that this court had previously decided identical issues in two other writ petitions (W.P.No.843 and W.P.No.2014 of 2024), which were allowed on 08.02.2024. Respondents' Arguments: The judgment does not record any specific arguments made by the respondents. However, the court's order implies that the respondents were present and heard.
AI-generated summary — verify with the full judgment below
[ 337e ] HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) MONDAY, THE TWENTY SIXTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI wRtT PETITION NO:4687 OF 2024 Between: l\rlls. Arka Business Solutions, rep. by its Partner, tt/r. K. Akhil Priyatam,2nd Floor, Unit No.203, SBRS C.V.Towers, Hitech City Road' lVladhapur, Hvderabad-s,. 081' ...'ETIT'.NER AND 1. Superintendent of Customs (lCD-Thimmapur), Hyderabad Customs Commissionerate, Hyderabad.
Union of lndia, rep. by its Secretary, It/inistry of Finance, Jeevan Deep Building, 3th Floor, Sansad Marg, New Delhi- 1 10 901 . 3- Joint C-ommissioner of Customs (lmports), GST Bhavan, Basheerbagh, Hyderabad-500 004. 4. D6puty Commissioner of Customs, lCD, Thimmapur-509 325' Telangana ...RESPONDENTS 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 issue a Writ of lt4andamus or any other appropriate writ or order or direction setting aside the Seizure [\/emo date 09.11.2023 issued by the '1 st Respondent a
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