2024 (2) TMI 1497 - HC - Customs

Challenge to Seizure Memo - seeking provisional release of the goods - HELD THAT - Today when the matter is taken up there has been a statement made before the Bench that the issue involved in the instant case has already been considered and decided by this very Bench in two writ petitions of identical nature i.e. W.P.No.843 and W.P. No. 2014 of 2024 2024 (4) TMI 540 - TELANGANA HIGH COURT . Both of the writ petitions stood allowed and decided by order dated 08.02.2024. In view of the fact that identical issues have already been decided by this Bench it is inclined to allow the instant writ petition also on identical terms. 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 fulfilment of conditions imposed. HELD THAT - The respondent authorities directed to pass an order for the provisional release of the goods upon payment of enhanced duty by the petitioner - petition allowed.

Summary

The High Court of Telangana, in a case concerning a Seizure Memo issued by respondent No. 1, noted that similar issues had been previously decided in two writ petitions. The court decided to allow the current writ petition on identical terms, directing the respondent authorities to pass an order for the provisional release of the goods upon payment of enhanced duty by the petitioner. The Customs Department was instructed to quantify the duty promptly, with the goods to be released within four weeks of payment. The court clarified that this order did not prevent further legal proceedings by the Customs Department. Additionally, the petitioner was required to provide a bank guarantee and maintain records of transactions if the goods were provisionally released and sold. The writ petition was allowed without costs, and any pending miscellaneous petitions were closed.