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Seized Imported Goods Ordered for Provisional Release Pending Adjudication

Case Law Details

TaxGuru Citation
2026 taxguru.in 121
Case Name
Marjaan Traders Vs Union of India (Telangana High Court)
Date of Judgement/Order
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Marjaan Traders Vs Union of India (Telangana High Court)

The writ petition before the Telangana High Court challenged a seizure memo dated 29 September 2025 issued by the customs authorities, seeking immediate release of an imported consignment comprising 107 units of multifunctional devices covered under a specified bill of entry dated 22 September 2025.

At the outset, the Court noted that similar writ petitions involving identical facts had already been considered by the same Bench. In those cases, conditional interim orders had been passed permitting provisional release of seized goods, subject to fulfillment of specified conditions by the importers. One such case was referred to, where the High Court had directed provisional release upon payment of enhanced duty, furnishing of a bank guarantee, and compliance with other procedural safeguards, while expressly allowing customs authorities to continue adjudication proceedings in accordance with law.

It was recorded that, pursuant to those interim directions, the seized goods in the earlier matter were released after the petitioner complied with the conditions imposed. The said release order was challenged before the Supreme Court, which declined to interfere and permitted the adjudicating authority to proceed independently, while allowing the importer to participate in the adjudication process. Following this, similar writ petitions were disposed of by the High Court, with adjudication proceedings continuing separately.

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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 19,778

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