Copy Tech Solutions Vs Commissioner of Customs (Telangana High Court)
The writ petition challenged a seizure memo dated 28.01.2026 issued by Customs authorities and sought immediate release of an imported consignment of 239 multifunctional devices covered under a specific Bill of Entry dated 09.01.2026.
The Court noted that it had previously dealt with several writ petitions involving identical issues relating to seizure of imported goods and requests for provisional release. In those matters, the Court had granted conditional interim relief permitting release of the seized goods subject to compliance with specified safeguards.
Reference was made to an earlier case where similar goods were seized and the High Court had directed provisional release upon fulfillment of conditions. Those conditions included payment of enhanced duty, furnishing of a bank guarantee, and compliance with procedural safeguards. After the importer complied, the goods were released. That order was later challenged before the Supreme Court of India through a Special Leave Petition, but the Supreme Court declined to interfere. However, it clarified that adjudication proceedings could continue independently in accordance with law and with participation of the importer.
Following the Supreme Court’s order, similar writ petitions pending before the High Court were disposed of on comparable terms, allowing provisional release while leaving adjudication open.
In the present case, the Court observed that the matter was at the stage of a seizure memo and the petitioner was only seeking interim release of the seized goods. Considering the factual similarity with earlier cases, the Court held that the writ petition could be disposed of at the admission stage itself, while safeguarding the powers of the adjudicating authority.
Accordingly, the Court directed the Customs authorities to pass orders on the petitioner’s application for provisional release subject to the following conditions:
