Akshya Copier Solutions Vs Commissioner of Customs (Telangana High Court)
The Telangana High Court considered a writ petition challenging a seizure memo dated 07.01.2026 issued by the Customs authorities and seeking immediate release of an imported consignment comprising 127 multifunctional copier devices covered under a specific Bill of Entry dated 26.12.2025. The petitioner assailed the seizure and requested provisional release of the goods pending further proceedings.
At the outset, the Court noted that it had previously dealt with multiple writ petitions of an identical nature involving seizure of imported goods by Customs authorities. In those matters, the Court had passed conditional interim orders permitting provisional release of seized goods upon fulfillment of specified conditions by the importers. One such case, W.P. No.12489 of 2025, was referred to in detail, where similar relief had been granted.
In that earlier case, the Court had directed the Customs authorities to consider the application for provisional release subject to conditions including payment of enhanced duty, timely quantification of such duty by Customs, and release of goods within a stipulated time frame after payment. Additional conditions included permitting the Customs Department to continue with adjudication proceedings, objective consideration of any application for waiver of demurrage charges, furnishing of a bank guarantee equivalent to 10% of the total value of imported goods, and maintenance of records relating to sale of goods upon provisional release.
