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Nageswara Trade under Articles 226 and 227 of the Constitution of India, inter alia, seeking issuance of an appropriate writ directing the Respondents to set aside the seizure memo dated 2nd January, 2025 vide which the goods of the Petitioner imported against bill of entry No. 5518018 dated 10th September, 2024 has been seized.

4. In effect, the challenge in the present petitions is to the seizure of the Petitioner's multi-functional device/ multi-functional printer and photocopier machine without assigning reasons for the same. In fact, Mr. Priyadarshi Manish, ld. Counsel for the Petitioner points out that the seizure memo itself does not mention as to what is the violation by the Petitioner.

5. All right and remedies are left open. Application is disposed of in the above terms."

8. Subsequent to the above directions, wherein this Court directed the Customs Department to pass an order on provisional release of the goods, the provisional release order dated 16th June 2025 (hereinafter, 'impugned order') has now been passed by which, the prayer for provisional release has been rejected on the ground that the goods in question being multi-functional devices are prohibited unless the importer has a Bureau of Indian Standards (hereinafter, 'BIS') registration or specific exemption from the Ministry of Electronics and Information Technology.

Order Keeping in view of the above legal provisions, the request/ prayer of the importer for provisional release of the goods, is rejected."

10. The submission of ld. Counsel for the Petitioner is that the said circular could not have been applied as the same is a circular which has been held to be void by a decision of a Coordinate Bench of this Court in M/s Shanus Impex v. Union of India and Ors., (2024) 15 Centax 129 (Del.). Ld. Counsel for the Petitioner further submits that these multi-functional devices are imported across the country and various Courts have permitted provisional release on reasonable terms and conditions.

"Petition under Article 226 of the ·constitution of India praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue a Writ of Mandamus or any other appropriate writ or order or direction setting aside the Seizure Memo date 4/11/2023 issued by the 1st Respondent as being without jurisdiction and contrary to the Foreign Trade Policy, 2023-24 and consequently direct the 1st Respondent to forthwith release the Petitioner's imported consignment of Multi-Function Devices of 217 units under Bill of Entry dated 27/10/2023 bearing No.8487743."