WRIT TAX No. 150 of 2025 at Allahabad

Neutral Citation No. - 2025:AHC:9723-DB Chief Justice's Court Case :- WRIT TAX No. - 150 of 2025 Petitioner :- Serene Company Respondent :- The Principal Commissioner of Customs, Noida Customs and 2 others Counsel for Petitioner :- Mohit Singh, Priyadarshi Manish Counsel for Respondent :- Gaurav Mahajan Hon'ble Arun Bhansali,Chief Justice Hon'ble Vikas Budhwar,J. 1. This petition has been filed by the petitioner aggrieved of the seizure memo dated 12.11.2024 and seeking a direction to the respondents to provisionally release the goods imported against the bill of entry dated 10.10.2024 under Section 110A of the Customs Act, 1962. 2. Learned counsel for the petitioner with reference to the seizure memo (Annexure-19) dated 12.11.2024 made submissions that the entire basis for seizing the goods is purportedly on account of non- compliance of para 2.31 of the Foreign Trade Policy (FTP), 2015- 20 and failure of petitioner to produce the authorization as required under the said para. 3. Submissions have been made with reference to judgments of Madras High Court in M/s. Simple Machines Vs. The Commissioner of Customs : Writ Petition No. 29673 of 2023, etc., decided on 23.11.2023 and Telan