Delhi High Court - Orders
M/S. Debanjan Impex vs Union Of India & Ors on 30 October, 2025
Author: Prathiba M. Singh
Bench: Prathiba M. Singh
$~30
* IN THEHIGH COURTOF DELHIAT NEW DELHI
+ W.P.(C) 15448/2025
M/S. DEBANJAN IMPEX .....Petitioner
Through: Mr. Priyadarshi Manish, Ms. Anjali
Jha Manish & Ms. Madhri
Malegaonkar, Advs.
versus
UNION OF INDIA & ORS. .....Respondents
Through: Mr. Abhishek Yadav, SPC for R-1/
UOI.
Mr. Harpreet Singh, SSC with Ms
Suhani Mathur & Mr. Jatin Gaur,
Advs. for Customs
CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN
ORDER
% 30.10.2025
1. This hearing has been done through hybrid mode.
2. The present petition has been filed, inter alia, seeking release of imported goods which have been seized vide impugned Seizure Memo dated 9th June, 2025.
3. The brief facts of the case are that the Petitioner had imported various products vide Bill of Entry dated 11th May, 2025, including products declared as 'Face Roller (Beauty Care Products)' under the Customs Tariff Head No. 39269099 (hereinafter "subject imported products"). It is stated that the entire consignment was examined by the Customs officials and some of the goods were found to be misdeclared including the subject imported products. The Petitioner vide letter dated 19th May, 2025 sought provisional release of the W.P.(C) 15448/2025 Page 1 of 5 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/11/2025 at 22:19:12 same after payment of the differential duty, interest and fine.
4. However, the subject imported products were seized by the Customs Department on 11th June, 2025 on the ground that the same have been misdeclared as 'Face Roller (Beauty Care Products)' whereas the same are sex toys and sex foreplay cards.
5. Thereafter, on 17th June, 2025 the subject consignment, except the subject imported products, was provisionally released by the Customs Department in the following terms:
"I have considered the request of the importer for provisional release of the seized goods [apart from the goods that appeared to be 'Sex Toys' and 'Sex Fore Play Card' (stored in packet having STill marks STTB 96-103, 113, 116, 66, 79, 104-112, 114-115, SIIB-65 total 24 packet)] imported vide Bill of Entry no. 9997690 dated 11.05.2025. On the basis of the importer's request for provisional release and the corresponding SIIB no objection thereof, I order for provisional release of the seized goods apart from the goods that appeared to be 'Sex Toys' and 'Sex Fore Play Card' (stored in packet having SIIB marks SIIB 96-103, 113, 116, 66, 79, 104-112, 114-115, SIIB-65 total 24 packet) covered under the Bill of Entry No. 9997690 dated 11.05.2025 under Section 110A of the Customs Act, 1962 subject to the following:-
i. The importer i.e. M/s Debanjan Impex (IEC:BDXPJ1127L), 17-A/38-39, SF-1 , Second Floor, W.E. New Delhi-110005 shall furnish a bond of Rs. 16,23,701/- (Rupees Sixteen Lakh Twenty Three Thousand Seven Hundred and One Only);
ii. The importer shall furnish a Bank Guarantee/security deposit with auto renewal W.P.(C) 15448/2025 Page 2 of 5 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/11/2025 at 22:19:12 clause for a sum of Rs. 9,00,000/- in lieu of the redemption fine that may be levied;
iii. The importer shall also submit an undertaking to the effect that the quantity, quality and composition of the seized goods which has been taken and placed on record will not be challenged in future."
6. This Court is already seized of two matters being W.P.(C) 3542/2025 and W.P.(C) 3543/2025 titled Techsync vs. The Superintendent OfCustoms SiibAcc ImportsAnd Ors.,where similar products have been seized by the Customs Department on the ground that the same are sex toys and obscene products which are prohibited from import. On 18th September, 2025, after hearing the parties in the said cases the Court had directed as under:
"7. Considering the above position, let the Central Board of Indirect Taxes and Customs (hereinafter "CBIC") take a stand on this matter as to whetherimport of sex toys, such as the ones which are part of the subject imports, would fall under banned or prohibited by the Customs Department. Further,if import of the said products is banned or prohibited, then let the CBIC clarify on what basis the identical products of other companies are being allowed for import."
7. Today, the Court has heard all these matters and it is submitted by ld. SSC that the Central Board of Indirect Taxes and Customs (hereinafter "CBIC") wishes to conduct an inter-ministerial consultation in order to arrive at the policy decision in respect of products similar to the imported products, including sex toys. Thereafter, the same shall be placed before this Court.
8. Insofar as merits of the case are concerned, Mr. Manish, ld. Counsel for W.P.(C) 15448/2025 Page 3 of 5 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/11/2025 at 22:19:12 the Petitioner has placed reliance on the decision of the Bombay High Court in the case of Commr. of Customs v. DOC Brown Industries LLP, 2024 SSC Online Bom 864 wherein the High Court has dealt with similar factual position. The ld. Counsel has also relied upon certain decisions of the Appellate Tribunal where the decision in Doc Brown (supra) has been followed.
9. It is also argued that products similar to the subject import products are readily available on various e-commerce websites within India. Hence, since there is no prohibition on sale of the same within India, the Customs Department cannot arbitrarily prohibit import of the same. The ld. Counsel for the Petitioner has also submitted that the Customs Department has cleared similar goods imported by other companies, however, the Petitioner's products have been selectively seized.
10. On the other hand, Mr. Harpreet Singh, ld. SSC has countered the submission of the Petitioner as to the applicability of the decision in Doc Brown (supra), on the ground that the same is distinguishable on facts from the present case.
11. The Court has heard the parties and perused the documents placed on record as also the order for provisional release dated 17th June, 2025. As per the said order, no reason has been provided for continued seizure of the subject import products. Further, it is not disputed that similar products for other companies have been permitted for clearance by the Customs Department.
12. In view of the above, as also the fact that the Central Board of Indirect Taxes (hereinafter "CBIC") has been directed to take a policy decision in respect of import of the similar products as sex toys, the Court is of the W.P.(C) 15448/2025 Page 4 of 5 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/11/2025 at 22:19:12 opinion that the subject imported products are liable to be provisionally released.
13. Accordingly, let the subject imported products be provisionally released subject to furnishing a bond from the Petitioner in the appropriate form and manner. Upon the bond being furnished and the applicable customs duty being paid by the Petitioner, the consignments shall be provisionally released to the Petitioner within one week.
14. The Customs Department is free to issue a show cause notice and take any proceedings in accordance with law.
15. All rights and remedies of the parties are left open.
16. The present petition is disposed of in the above terms. Pending applications, if any, are also disposed of.
PRATHIBA M. SINGH, J.
SHAIL JAIN, J.
OCTOBER 30, 2025 sk/msh W.P.(C) 15448/2025 Page 5 of 5 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 03/11/2025 at 22:19:12