M/S. Chaitanya And Co. vs. Superintendent Of Customs
Facts
The petitioner, M/s Chaitanya and Co., filed a writ petition challenging a Seizure Memo dated December 26, 2023, issued by the Superintendent of Customs (ICD-Thimmapur). The petitioner sought the release of an imported consignment of 178 units of Multi-Function Devices, imported under Bill of Entry dated December 5, 2023. The petitioner argued that the seizure was without jurisdiction and contrary to the Foreign Trade Policy, 2023-24. The respondents are the Superintendent of Customs, Union of India, Joint Commissioner of Customs, and Deputy Commissioner of Customs. The petitioner also filed an interim application seeking the release of the seized goods pending the disposal of the writ petition, citing potential severe loss and hardship.
Held
The Court allowed the writ petition, noting that the issue involved was identical to two previously decided writ petitions (W.P. No. 843 and W.P. No. 2014 of 2024) by the same Bench, which were allowed on February 8, 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/depositing the enhanced duty amount, which the Customs authorities are to quantify within one week. The goods are to be released within four weeks of the enhanced duty payment. The Court clarified that this order does not prevent the Customs Department from proceeding with further adjudication. Regarding the waiver of demurrage charges, the Court stated that any such application by the petitioner would be considered and decided objectively by the respondents. Additionally, the petitioner is required to provide a bank guarantee worth 10 percent of the total price of the imported goods and maintain records of sales to customers, including prices and transaction details, for the respondent authorities.
Key Issues
1. Whether the Seizure Memo dated December 26, 2023, issued by the 1st Respondent is without jurisdiction and contrary to the Foreign Trade Policy, 2023-24? Petitioner's Contention: The petitioner argued that the seizure was without jurisdiction and contrary to the Foreign Trade Policy, 2023-24. They sought the setting aside of the Seizure Memo and the release of their imported consignment. Respondents' Contention: The judgment does not record specific arguments made by the respondents regarding the jurisdiction or the Foreign Trade Policy. However, their presence as respondents indicates their role in the seizure and their defense of the action taken.
Sections Cited
None explicitly mentioned in the provided text as being discussed or forming the basis of the decision, other than general reference to Foreign Trade Policy and customs procedures.
AI-generated summary — verify with the full judgment below
Between: M/s- Chaitanya and Co., rep. by its Managing Chaitanya, Shop No.3, PIot No.22, 23 and 24, Colony, 5th Phase, Kukatpally, Hyderabad-s00 072. IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Juri iction) THUR AY, THE TWENTY SECOND DAY OF FEBRUARY TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE N.TUKARAMJI WRIT PETITION NO: 4741 OF 2024 [ 337e ] Partner, Mr. Kuruvella Krishna Lotus Anjali Apartments, KPHB ...PETITIONER AND 1 Superintendent of Customs, (lCD-Thimmapur), Hyderabad Customs Co m m iss io nerate, Hyderabad. Union of lndia, rep. by its Secretary, Ministry of Finance, Jeevan Deep Building, 3rd Floor, Sansad Marg, New Delhi-'l 10 001 .
Joint Commissioner of Customs, (lmports), GST Bhavan, Basheerbagh, Hyderabad-500 004. 4. Deputy 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 [\rlandamus or any other appropriate writ or order or direction setting aside the Seizure Memo date 2
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