Copy Tech Solutions Vs Commissioner of Customs (Telangana High Court)
The Telangana High Court considered a writ petition challenging the seizure memo dated 09.06.2026 issued by the Customs authorities and seeking immediate release of 124 multifunctional devices imported under Bill of Entry No. 9565442 dated 29.05.2026. The Court noted that similar writ petitions involving identical facts had previously been decided by the same Bench through conditional interim orders directing provisional release of seized goods subject to specified conditions.
The Court referred to its earlier order in W.P. No. 12489 of 2025, where it had directed the Customs authorities to consider the importer’s application for provisional release upon compliance with prescribed conditions. Those conditions required the importer to pay or deposit the enhanced duty amount, with Customs first quantifying the duty within one week of receiving the Court’s order. Upon payment of the quantified duty, the seized goods were to be released within four weeks. The Court further clarified that provisional release would not prevent the Customs Department from continuing adjudication or any other proceedings in accordance with law. It also directed that any application seeking waiver of demurrage charges should be considered objectively by the authorities.
In addition to payment of the enhanced duty, the earlier order required the importer to furnish a bank guarantee equivalent to 10% of the total value of the imported goods. If the provisionally released goods were supplied to customers, the importer was directed to maintain complete records of customers, sale prices and transaction details and make them available to the Customs authorities whenever required.
