Telangana HC Directs Customs to Provisionally Release Seized 127 Imported Copiers on Enhanced Duty Deposit [Read Order]
The petitioner directed the petitioner to pay/deposit the enhanced duty amount and bank guarantee worth 10% of the total price of the imported goods for the provisional release of goods
The Telangana High Court has directed the Customs authorities to provisionally release 127 units of imported multifunctional copying and scanning machines, seized by the department, subject to the importer depositing the enhanced duty amount and furnishing a bank guarantee of 10% of the total value of the goods.
A writ petition was filed by M/s Akshya Copier Solutions, an importer challenging the seizure memo and seeking immediate clearance of the consignment imported.
The petitioner, approached the High Court alleging that the Customs department had seized various models of second-hand highly specialised equipment, namely copying and scanning machines.
It said that the department refused clearance even though the petitioner was ready to pay the applicable duties on the declared value.
The importer contended that the seizure and continued detention of the goods were arbitrary and unreasonable, allegedly contrary to the provisions of the Customs Act, 1962, the Import Export Policy 2023, and MeitY Notification S.O. 2844(E) dated 01.07.2021.
The petitioner also raised constitutional grounds alleging violation of rights under Articles 14, 19(1)(g) and 300A and sought release of goods along with waiver of demurrage charges.
The High Court noted that similar writ petitions involving identical issues had already been dealt with by the same Bench, where conditional interim orders were passed allowing provisional release of seized goods.
Therefore, the bench of Justice P. Sam Koshy and Justice Suddala Chalapathi Rao disposed of the writ petition at the admission stage and directed the petitioner to pay/deposit the enhanced duty amount and bank guarantee worth 10% of the total price of the imported goods.
It directed the department to quantify the enhanced duty within one week and also clarified that this provisional release order will not prevent Customs from continuing further proceedings, including adjudication as per law.
“in the event if the petitioners 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” said the division bench.
With regards to the demurrage, the court said that If the petitioner files an application seeking waiver of demurrage charges, the same must be considered objectively by the department. The petition was disposed of accordingly.
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