Neutral Citation No. - 2025:AHC:70081-DB Chief Justice's Court Case :- WRIT TAX No. - 1981 of 2025 Petitioner :- M/s. Unistar Enterprises Respondent :- The Principal Commissioner of Customs and 2 others Counsel for Petitioner :- Mohit Singh, Anil Kumar Counsel for Respondent :- Gaurav Mahajan, S.C. Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. This petition has been filed by the petitioner seeking quashing of the seizure memo dated 22.04.2025 passed by the respondent authority and to release the goods imported against the Bill of Entry No. 9098994 dated 25.03.2025 unconditionally. 2. A perusal of the record indicates that the petitioner has not filed any application seeking provisional release of goods under Section 110-A of the Customs Act ('Act'). 3. An oral submission has been made that the Authority has refused to accept the application, however, no such assertion has been made in the petition. 4. Learned counsel appearing for the respondents made submissions that there is no question of the authorities refusing to take application for provisional release of the goods under Section 110-A of the Act. 5. In the circumstances of the case, in case the petitioner files application for provisional release of the goods under the provisions of Section 110-A of the Act, the respondent no. 2 is directed to decide the same within a period of two weeks from the date a copy of this order is placed by the petitioner with the said Authority. 6. The Authority would take into consideration the direction issued by Madras High Court in M/s. Simple Machines v. The Commissioner of Customs: Writ Petition No. 29673 of 2023, decided on 23.11.2023 and Telangana High Court in M/s. Arka Business Solutions v. Superintendent of Customs: Writ Petition No. 2014 of 2024, decided on 08.02.2024. 7. With the above directions, the petition stands disposed of. Order Date :- 2.5.2025 AKShukla/nd (Kshitij Shailendra, J) (Arun Bhansali, CJ) Digitally signed by :- ANIL KUMAR SHUKLA High Court of Judicature at Allahabad