M/s. Digital Print Solutions Vs The Commissioner of Customs (Hyderabad Ii) Imports

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IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD (Special Original Jurisdiction)

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MONDAY,THE EIGHTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY FIVE

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PRESENT

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THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

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WRIT PETITION NOS: 13943 19587 0F 2020 15831 19538 28504 32924 0F 2024AND 14860F 2025

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W.P.No. 13943OF 2024

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Between:

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tV/s. AK Imports and Exports, H. No. 5-9-250/258, Room No.20,3rd Floor, Unity House, Abids,Hyderabad - 500001, Rep. by its Managing Partner, P. LaxminarayanRao S/o Late ShivajiRao

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...PETITIONER

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AND

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1 The Commissioner of Customs, (Hyderabad ll) lmports, GST Bhavan, Opp. L B Stadium, Basheer Bagh Hyderabad- 500004.

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2 The Joint Commissioner, of Customs (lmports),Opp.L.B. stadium, GST Bhavan, Basheerbagh Hyderabad- 500004.

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J The Dy. Commissioner of Customs, lCD, Hyderabad, Telangana-500016

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,...RESPONDENTS

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Petition under Article 226 of the Constitution of lhdia praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an order or direction more particularly one in the nature of a WRIT OF MANDAMUS declaring the action of the Respondents No.1 to 3in ,t seizing the various models of Secondhand Highly Special#ed Equipment - Digital Multifunction Print, Copying and Scanning Machines, imported by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No. 3181069 daled 24.04.2024 on payment of applicable total taxes on the enhanced value, vide seizure ftrlemo dated 27.05.2024 as illegal, arbilrary, unreasonable, contrary to the provisions of the Customs Act 1962, the lmportExport Policy 2023, Meaty Notification S.O. No.2844(E) dated 01 .O7.2O21 , in violation of petitioners fundamental rights guaranteed by Article 19(1 )(g) and

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3004 of the constitution of lndia and to direct the Responc lnt to release the subject goods forthwith on appticable duty by granting w,r ver of demurrage charges

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lA NO: 1 OF 2024

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Petition under section 1s1 cpc praying that in the circ r nstances stated in the affidavit filed in suppo( of the petition, the High court r ray be pleased to direct the 3rd respondent to provisional release various moc t ls of secondhand Highly Specialized Equipment - Digital Multifunction print, col ,ing and scanning Machines, imported by the Petitioner and which have Lt en submitted for clearance before the Respondents vide Bill of Entry Nr 3181069 dated 24.04.2024, on payment of duty

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Counsel for the Petitioner: SRl. GANDRA MOHAN RAO SENI( )R COUNSEL REP SRI MALLA REDDY GADIPALLY

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Counsel for the Respondents : Ms. BOKARO SAPNA REDDY

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w.p. No: 19587 0F 2020

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(sr' sc FoR cBlc )

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Between:

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[//s.tr,4oksha Business Machines, Room No. i9, 3rd Flror, Unity House, Abids. Hyderab_ad - 500001 Rep. by its Managing partn,r p. t_axriinira-van Rao. S/o.Latc. P.Shivaji Rao,agdd a6out 58 yea-rs,bcc. Btr: iness,

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AND

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r...PETITIONER

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'1- The Principal Commissioner of Customs, GST Bhavan, Basheerbagh,Hyderabad - 500 004

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1. The Union of India, Rep. by Secretary, Department I Electronics and lnformation Technology, 6, CGO Complex, New Delhi

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1. The Additional Commissioner of Customs,-u GST Bhavan, Basheerbagh,Hyderabad - 500 OO4 -j

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1. The Deputy Commissioner of Customs, lCD, Sanathnagar, I lyderabad

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. ,RESPONDENTS

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Petition under Article 226 ot the constitution of lndia pr aying that in the circumstances stated in the affidavit filed therbwith, the Hil r - cJurt may be pleased to issue an order or direction more particularly one, in the natuie of ltrlandamus, declaring the Notification No.1236 ( E ) dated.01 .0 t.2o2o issued by the 2"' respondent seeking to incrude Murti Functionar De vices under the "Electronics and lr goods (requirement of compulsory registrz I on) order 2012', as without jurisdiction, arbitrary , illegal and contrary to the prc,' isions of Bureau

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of lndian Standards Act^'1986 and the BIS Rules 1987 and to set aside the same and to direct the respondent No. 1,3 to 4 to assess and to release the MultiFunctional Devices covered by Bill of Entry No. 8470356 dated '14.08.2020 on payment of duty

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lA NO: 1 OF 2020

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Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed in support of the petition, the High Court may be pleased to direct the 3'd respondent to provisionally release the goods on payment of duty covered by B.E. No. 8470356 dated 14.08.2020 without insisting on compliance under the Electronics and lnformation Technology Goods (Requirements for Compulsory Registration) Order 201 2

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Counsel for the Petitioner: SRl. GANDRA MOHAN RAO Counsel forthe Respondent Nos 1,3&4. : SRI DOMINIC FERNANDES AND (senior standing counsel for CBIC) Ms. B. B. SAPNA REDDY

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(sR sc FoR cBtT AND CUSTOMS)

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Counsel for the Respondent No.2: SRI B. MUKHERJEE REP

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DY. SOLICITOR GENERAL OF INDIA

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W.P. NO: 15831 OF 2024

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Between:

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M/s. Digital Print Solutions, H.No. 5-9-250/258, Room No. 05, 3rd Floor, Unity House, Abids,Hyderabad - 500001, GST.No.36AAWFD1471G127, lEC, Rep,by Managing Partner P.LaxminarayanRao S/o Late ShivajiRao

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TITIONER

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AND

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1 The Commissioner of Customs, (Hyderabad ll) lmports, G$T Bhavan, Opp. L B Stadium, Basheer Bagh Hyderabad- 500004.

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2 The Joint Commissioner, of Customs (lmports),Opp.L.B. stadium, GST Bhavan, Basheerbagh Hyderabad - 500004.

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J The Dy. Commissioner, of Customs, lCD, Thimmapur, 1^'1-60/5- 7,Thimmapur,509325, Ranga Reddy Dist.

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...RESPONDENTS

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Petition under Article 226 of the Constitution of lndp praying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an order or direction more particularly one in the nature of a WRIT OF MANDAMUS declaring the action of the Respondents No.1 to 3 in seizing the various models of Secondhand Highly Specialized Equipment - Digital Multifunction Print, Copying and Scanning lMachines, impo(ed by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry Nos.3602768 dated 22.05.2024 and B.E No. 3680521 dated 27.05.2024 on

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payment of appricabre totat taxes on the enhanced varue, vide seizure [,emo dated 10.06.2024 and 20.06.2024 as illegal, arbitrary, unrea sonable, contrary to the provisions of the customs Act '1g62, the Import-Export poricy 2023, Meary Notification s o No 2844(E) dated 01 .07.2021 , in viori tion of petitioners fundamental rights guaranteed by Articre 19(1)(g) and 3004 r f the constitution of lndia and to direct the Respondent to rerease the subject goods forthwith on applicable duty by granting waiver of demurrage charges

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lA NO:'t oF 2024

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Petition under Section 151 CpC praying that in the c i cumstances stated in the affidavit fired in support of the petition, the High court may be preased to direct the 3rd respondent to provisionar rerease various moc 3rs of Secondhand Highly Specialized Equipment - Digitar Murtifunction print, cc 1 ying and scanning Machines, imported by the petitioner and which have r:en submitted for clearance before the Respondents vide Bi, of Entry r,r rs.3602768 dated 22.05.2024 and B.E No. 368052i dated 21 .05.2024, on payncnt of duty lA NO: 1 oF 2025

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Between:

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The Commissioner of Cqrlgr.., (Hyderabad ll) lmports, (i iT Bhavan, Opp. L ^^{B.Stadium, Basheer eash tlvderjoi;:ffdbU1""'} 2. The Joint Commissioier,'of Cuitoms"itin'ports),Opp.8. stadium, GST ^^{Bhavan, Basheerbagh Hyderaoao}-S60b;0d""""''', r. lne Dy. Commissioner, of . .Customs,lCD, Thimrr lpur. 11 _60/57,Thimmapur.509325. Ranga neOOV Oiii.^'""-"'

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AND

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...PET|T|ONER/RESpClt TDENTS Nos 1to3

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M/s. Digital Print Solutions, H.No. 5-9_250/258, Room No, ( 5, 3rd Floor, Unitv House, Abids,Hyderabad 500001, GST.No.36AAV(t:lt14716127, rr", Rep,by Managing partner p.LaxminarayanRao S/o Late srri zajiRao

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...RESPONDENTAA RIT PETITIONER

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Petition under Sectron '1 51 cpc praying that in the cirr:r mstances stated in the affidavit filed in support of the petition, the High Court rn:y be pleased to

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,/'^{vacatethe interim Order grantedin l.A. No. 1 of 2024in WP 1583'l of 2024 dated} 01-O7 -2024 and dismiss the above referred Writ Petition

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Counsel for the Petitioner: SRl. GANDRA MOHAN RAO SENIOR COUNSEL REP SRI MALLA REDDY GADIPALLY

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Counsel for the Respondents: SRI DOMINIC FERNANDES

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(senior standing counsel for CBIC)

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AND Ms. B. SAPNA REDDY, SENIOR SC FOR CBIC

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W.P. No:19538OF2024

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Between:

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M/s. Digital Print Solutions, H. No.5-9-250/258, Room No.05,3rd Floor, Unity House, Abids,Hyderabad - 500001, GST.No.36AAWFD1 47 1G127, IEC, Rep. by Managing Partner P.Laxminarayan Rao S/o Late ShivajiRao

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..,PETITIONER

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AND

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The Commissioner of Customs (Hyderabad ll) lmports, GST Bhavan, Opp. L B Stadium, Basheer Bagh Hyderabad- 500004.

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The Joint Commissioner of Customs (lmports), Opp.L.B. stadium, GST Bhavan, Basheerbagh Hyderabad- 500004.

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,. The Dy. Commissioner of Customs, ICD, Sanathnagar, Hyderabad - 500 016 Respondent No. 3, C.T.is amended as per Co.dt. 09.08.2024 Vide lA No.2 of 2024

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.,.RESPONDENTS

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Petition under Article 226 ot the Constitution of lndia Faying that in the circumstances stated in the affidavit filed therewith, the High Court may be pleased to issue an. order or direction more particularly one in the nature of a WRIT OF N/ANDAMUS declaring the action of the Respondents No.1 to 3 in seizing the various models of Secondhand Highly Specialized Equipment - Digital Multifunction Print, Copying and Scanning Machines, impt'ted by the Petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry Nos.4346865 dated 07 .05.2024 on payment of applicable total taxes on the enhanced value, vide seizure Memo and Panchanama daled 19.O7.2024 as illegal, arbitrary, unreasonable, contrary to the provisions of the Customs Act 1962, the lmport-Export Policy 2023, Meaty Notification S.O. No.2844(E) dated 01 .O7.2021, in violation of petitioners fundamental rights guaranteed by Article 19(1)(g) and 3004 of the Constitution of lndia arid to direct the Respondent to

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release the subject goods forthwith on applicable duty by granting waiver of demurrage charges

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lA NO: 1 oF 2024

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Petition under Section 151 cPC praying that in the r i cumstances stated in the affidavit fired in support of the petition, the High court may be preased to direct the 3rd respondent to provisionar rerease various mo: lrs of secondhand Highly Specialized Equipment _ Digital Multi_function t, int, Copying and Scanning Machines, imported by the petitioner and which ha re been submitted for clearance before the Respondents vide Bill of Entry :s.4346865 dated 07 .05.2024, on payment of duty

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Counset for the petition".l -SIt:^{GANDRA MOHAN RAO SENI)R} COUNSEL REP SRI MALLA REDDY GADIPALLY

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Counsel for the Respondents: SRI OOMINIC FERNANDES

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(s-enior standing counsel for CBIC) AND MS. B. SAPNA REDDY, SCTJ6T SC FOR CBIC

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W.P. No: 28504 0 F 2024

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Between:

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IEC/Br, ilfyi{ffiixil: ACCFAZsT^{=#.T:b* l"u3o'#fol15^8.Fporrro 20, 3rd F,oor,} s/o Late sr,i,u;r nu'odb/b''n"'ii'"oi"it' ^ilXiJ,lr^Ei'hIi Stlf[l,:.t?:f';g

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AND ...PETITIONER

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The Gov_ernment of lndia, Ministry of Electronir 6 by its Lodhi Road. secretarv CGO^{comprei' Fiig;i il;:;'ilinT"d,;lt"Il} t'5:h5:li3,l"rgJ

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The Commissiilner of Crrsrnrnc /!J,,.r^-^a^r ,,\ ' l ^ g. slaci;;, E;;i;=; :[,csY.:'il,i;,f,],1"-!%o5;% r t ) r m po rts, 6 S B ha va n, opp L 3. The Joint Commis .^{eni@ri,'riaJi#;";,i:'liJ.3l,&1i!",jB3ot'oorts), opp L :stadium,GSr}

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4 The Dv commissioier

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"f'a;ri;;:,ibr;,"danatn^{Nagar,Hvrrr rabad-500016.}

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... IESPONDENTS

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Petition under Articre 226 0f rhe constitution of rndia pra ling that in the circumstances stated in the affidavit fired therewith, the Higrr court may be pleased to issue an order or direction more particurarry one in he nature of a

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,/' wRlr oF MANDAMUS decraring the action of the Respondent No.2 to 4 in seizing the various moders of secondhand Highry Speciarized Equipment Digitat Multifunction Print, copying and scanning Machines, imported by the petitioner and which have been submitted for clearance before the Respondents vide Biil of Entry Nos. 5413441 dated 04.09.2024 on payment of appricabre totar taxes on the enhanced varue, arbitrary, unreasonabre, contrary to the provisions of the customs Act 1962, the rmport-Export poricy 2023, Meaty Notification s.o. No. 2844 (E) dated. 01-07- 2O21 , duly setting aside the seizure memo and panchanama dt. 14-10-2024 of 4th respondents in vioration of petitioner fundamental rights guaranteed by Article 19(1) (g) and 3004 of the constitution of lndia and to direct the Respondent to rerease the subject goods forthwith on applicable duty by granting waiver of demurrage charges

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IA NO: 1 OF 2024

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Petition under section 1s1 cpc praying that in the circumstances stated in the affidavit filed in support of the petition, the High court may be pleased to direct the 2 to 4 respondent to provisional release various modets of secondhand Highly specialized Equipment Digitar Murtifunction print, copying and scanning Machines, imported by the petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No.5413441 dated 04-09-2024, on payment of duty setting aside the seiTre memo and panchanama dI. 14-1O-2O24 of 4th respondent

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Counsel for the Petitioner: SRl. GANDRA MOHAN RAO SENIOR COUNSEL REP SRI MALLA REDDY GADIPALLY

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Counsel for the Respondent No. 1: SRI B. MUKHERJEE R# DY. SOLICITOR GENERAL OF INDIA Counsel forthe Respondent Nos.2to4. : SRI DOMINIC FERNANDES AND (senior standing counsel for CBIC) Ms. B. B. SAPNA REDDY (sR sc FoR CB|T AND CUSTOMS)

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' W.P. NO: 32924 OF 2024

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Between:

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M/s. Digitat Print Solution, H. No. 5-9-250/258, Room llr '.5314^ploor, ,n,, House, Abids, Hyderabad - 500001, GST.No.36AAWFI 14719127, lEClBr AAWFD1471G, Rep,by its Managing Partner P. Laxminar ryan Rao S/o Late shivaji Rao

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...PETrroNER

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AND

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'1 . The Union of lndia, Ministry of Electronics and lnforme .ion Technology 6 Lodhi Road, CGO Complex, Pragati Nagar New Delhi-1 I )003, Represented by its Secretary

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The Commissionerof Customs, (Hyderabad ll) lmports, C,l ;T Bhavan, Opp. L B Stadium, Basheer Bagh, Hyderabad - 500004.

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The Joint Commissionerof Customs (lmports), Opp I B. stadium, GST Bhavan, Basheerbagh, Hyderabad- 500004.

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The Assistant Commissionerof Customs, O/o Dy. Commis ;ioner of Customs, lCD, Sanath Nagar,Hyderabad- 500 016.

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The Superintendent of Customs, O/o Dy. Commissioner of Customs, lCD, Sanath Nagar, Hyderabad- 500 016.

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..RESPONDENTS

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Petition under Article 226 of the Constitution of lndia i raying that in the circumstances stated in the affidavit filed therewith, the Hi, th Court may be pleased to issue an order or direction more particularly one n the nature of a WRIT OF IVANDAI/US declaring the action of the Resporr ent No.2 to 5 in seizing the various models of Secondhand Highly Speciali zed Equipment - Digital Multifunction Print, Copying and Scanning fi/achines Vtl )E Seizure lrlemo dated 21 .11.2024, imported by the Petitioner and which have i een submitted for ) clearance before the Respondents vide Bill of Entry No; 6475410 dated 04.11.2024 on payment of applicable total taxes on the enhanced value, arbitrary, unreasonable, contrary to the provisions of the Cus r ms Act 1962, the lmport-Export Policy 2023, Ivleaty Notification S.O. t,l t.2844(E) dated 01 .O7.2021, duly setiing aside the seizure memo ,il rd panchanama d1.21 .11 .2024 of Sth respondent in violation of petitioneri ri ndamental rights guaranteed by Article 19(1 )(g) and 3004 of the Constitution of rdia and to direct the Respondent 2 to 5 to release the subject goods forthwith c n applicable duty by granting waiver of demurrage charges lA NO: 1 OF 2024

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Petition under Section 151 CPC praying that in the cir,; rmstances stated in the affidavit filed in support of the petition, the High Court r ay be pleased to

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direct the 2 to 5 respondent to provislonal release various models of secondhand Highly Speciarized Equipment - Digitar Murtifunction print, copying and Scanning Machines, imported by the petitioner and which have been submitted for clearance before the Respondents vide Bill of Entry No.6475410 dated 04.11.2024, on payment of duty

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Counsel for the Petitioner: SRl. GANDRA MOHAN RAO SeruIoR couNSEL REP sRI MALLA REDDY GADIPALLY

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Counsel for the Respondent No..l: SRI B. MUKHERJEE REp DY. SOLICITOR GENERAL OF INOIA Counsel forthe Respondent Nos.2to4: SRI DOMINIC FERNANDES AND (senior standing counsel for CBIC) Ms. B. B. SAPNA REDDY (sR sc FoR cBtT AND CUSTOMS)

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W.P. NO: 1486 OF 2 025

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Between:

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Yl:.^n. I^{lmports & Exports, H. No. 5-9-250/258, RoomNo. 20, 3rd Floor,} yjlt,y^ tlo1li9,. Ab_ids, -Hyderabad - 50000.1, GST. No.36ACF7 S\gclzgl c, IEC/Br-ACCFA7559G/0, Rep,by its lvlanaging partner p.LaxminarayanRao S/o Late ShivajiRao

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AND

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...PETITIONER

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'1 . The Government of lndia, l\ulinistry of Electronics and lnformation Technology 6 Lodhi Road, CGO Complex,^prdgati Nagar New Delhi_1 10003, Represent6d

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^^{by its^Secretary} .

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The Commissioner of Customs (Hyderabad ll) lmports, GSf . Bhavan,

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3 Opp L B Stadium, Basheer Baqh.-HvderabaO SOOOO+.' 4. The Joint Commissioner, of^-Customs (lmports),Opp L.B. stadium, GST Bhavan, Basheerbagh, Hyderabad 500004.

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The Assistant commissioher of customs, o/o Dy. commissioner of customs, lCD, Sanath Nagar, Hyderabad- 500 016-

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The Superintendent of Customs, O/o Dy. Commissioner of Customs, lCD, Sanath Nagar

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.lr ...RESPoNDENTS

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Petition under Article 226 of the constitution of lndia praying that in the circumstances stated in the affidavit filed therewith, the High court may be pleased to issue an order or direction more pqrticularly one in the nature of a WRIT OF IVANDAMUS declaring the action of the Respondent No.2 to 5 in seizing the various models of secondhand Highly Specialized Equipment Digital Multifunction Print, copying and scanning lVlachines, imported by the petitioner vide seizure Memo dated 13.01 .2025 and refusal to allow the clearance of the

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subject goods covered by vide Bill of Entry Nos.7543037 ci led 31 .12.2024 on payment of applicable total duties on the declared v rlue as arbitrary, unreasonable, contrary to the provisions of the Customs A: 1962, the lmportExport Policy 2023, Meity Notification S.O. No.2844(E) dater )1 .07.2021 by duly setting aside the seizure memo and panchanama and Supardnama dt.13.0'l .2025 of sth respondent is in violation of petitioner:; fundamental rights guaranteed by Article 1a, 19(1)(g) and 3004 of the ConstitLrr on of lndia and to direct the Respondent to release the subject goods forthwiflr on applicable duty by granting waiver of demurrage charges

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lA NO: 1 OF 2025

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Petition under section 151 cPC praying that in the c r :umstances stated in the affidavit filed in support of the petition, the High courr nay be pleased to direct the 2 to 5 respondent to provisionally release v rrious models of Secondhand Highly specialized Equipment Digital lVlultifunri on print, copying and Scanning [/achines, imported by the petitioner and ruhich have been submitted for clearance before the Respondents 2 to 5 ,ide Bill of Entry No.7543037 dated 31 .12.2024, on payment of applicable duty

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Counsel for the Petitioner: SRt. GANDRA MOHAN RAO SENt )R COUNSEL REP SRI MALLA REDDY GADIPALI- '

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Counsel for the Respondent No. 1:SRl B. MUKHERJEE REF, DY. SOLICITOR GENEi] AL OF INDIA Counsel for the Respondent Nos. 2to5 : SRI DOMINIC FERNI\ {DES AND (senior standing counsel for ( BIC) Ms. B. B. SAPNA REDD r (sR sc FoR cBtT AND CU6T( rMS)

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The Court made the following: COMMON ORDER

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THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

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wP. os.13943 0F 2024 t9587 0F 2020 15831 l9 38 28504 32924 of2024 & t4g6 oF 2025

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COMMON ORDER (per Hon blc Sri Justice P.Sam Koshy)

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Heard Mr. Gandra Mohan Rao, learned Senior Counsel representing Mr. Malla Reddy Gadipally, leamed counsel for the petitioner, Mr. Dominic Femandes and Ms. B.Sapna Reddy, leamed senior Standing counsers fbr the cBIC for the respondents and Mr. B. Mukherjee, learned counsel representing the learned Deputy Solicitor General of lndia for the respondent/Union of India. Perused the record.

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The learned Senior CounseI representing tle petitioner submits that pending the writ petitions and after the passing of the interim orders by this Court in this batch of writ petitions, the respondent authorities have passed the order-igroriginal which the petitioners have separately challenged before the Commissioner (Appeals) and where the appeals have already been disposed ofby

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the Appellate Authority which now have been :hailenged by separate writ petitions.

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3 ln view of the same, the reamed Senior coun,;, r submits that since the impugned orders granted by this court ri s enabled the petitioners for the release ofgoods and subsequentl r the order_in_ original/order-in-appeal, as the case may be, has al:;r becn passed and separately chalenged in separate writ peti,r rns, nothing remalns to bc adjudicated upon in this batch of wri: petitions and the grounds raised in these writ petitions may be pr mittcd to be relied and argued upon in the subsequent writ petitior; filed. This limited prayer made by the petitioner has not been d r putcd by the leamed Senior Standing Counsel for the Department. In view of the same, we too find that in the light of the interim r lder granted by this Bench which was subsequently subjected rt challenge before the Hon'ble Supreme Court vide SLp Diar,v Iro.42g0g of 2024 and where the order of this Court was afE: :red by the Hon'ble Supreme Courl vide order dated I 5.01 .202: . lunher rhe conditional interim orders also being complied arrr exccuted, we are also of the considered opinion that no fruit ul purpose

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would be served in keeping these writ petitions pending any further. Moreover, the objections that the respondents have can still be adjudicated upon in the subsequent writ petitions which the petitioners have filed challenging the order_in_original or order-in_ appeal, as the case may be.

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Accordingly, these writ petitions stands disposed of. There shall be no order as to costs.

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Consequently, miscellaneous petitions pending, if any, shall

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stand closed.

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S /.M.OSMAN ALI BAIG SISTANT REGISTRAR

//TRUE COPY//

SECTION OFFICER ,

To,

The Commissioner of Customs, (Hyderabad ll) lmports, GST Bhavan, Opp. L B Stadium, Basheer Bagh Hyderabbd- 500004.

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The Joint Commissiorier, of Customs (lmports),Opp.L.B. stadium, GST Bhavan, Basheerbagh Hyderabad- 500004.

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9 f!',"^{OV Commissioner of Customs, lCD, Sanathnaqar,} Hvderabad^_ 500 016 4. The Additionat Commissioner of Cus[oni(.' GST Bhrr*, Basheerbagh,Hyderabad - 500 OO4

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The secretary, union of lndia, Department of Electronics and lnformation Technology, 6, CGO Complex, New Delhi

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6 JLq OV. Commissioner, of ..Customs, lCD, Thimmapur, 11_6OiS-

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_^{7,Thimmapur,509325, Ranga Reddy Dist..}

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The Secretary, Government of rndia, t/inistry of Electronics and lnformation

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^^{Technology 6 Lodhi Road, CGO Complex, pragati Nagar New Oetni-t tOOO3} 8. The Superintendent of Cus-t9p9, O/o Dy. Co'mmissioner of CustomJ,-iCO, Sanath Nagar, Hyderabad- 500 016.

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