$~98 & 102 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 9625/2026, CM APPL. 44913/2026 M/S. DIRA IMPEX .....Petitioner Through: Mr. Rupesh Kumar Senior Advocate with Mr. Tarun Chawla & Ms. Priyanka Chawla, Advocates. versus PRINCIPAL COMMISSIONER OF CUSTOMS IMPORT & ORS. .....Respondents Through: Sh. Atul Tripathi, SSC, CBIC, Mr. Shubham Mishra and Mr. Akshay Sagar, Advs. (102) + W.P.(C) 9695/2026, CM APPL. 45147/2026 MS SAVIRAMA TRADERS .....Petitioner Through: Mr. Rupesh Kumar Senior Advocate with Mr. Tarun Chawla & Ms. Priyanka Chawla, Advocates. versus PRINCIPAL COMMISSIONER OF CUSTOMS IMPORT & ORS. .....Respondents Through: Sh. Atul Tripathi, SSC, CBIC, Mr. Shubham Mishra and Mr. Akshay Sagar, Advs. CORAM: HON'BLE MR. JUSTICE ANIL KSHETARPAL HON'BLE MS. JUSTICE SHAIL JAIN O R D E R % 20.07.2026 1. This common order shall dispose of two connected Writ Petitions. 2. The present Petitions have been filed under Article 226 of the Constitution of India seeking issuance of an appropriate writ, inter alia, for quashing and setting aside the Seizure Memos dated 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 24/07/2026 at 12:39:36 01.07.2026 and 08.06.2026 issued by the Respondents under Section 110 of the Customs Act, 1962 (to be read as ‘the Act’), whereby the Petitioners’ consignments of Sri Lankan areca nuts have been seized. 3. Briefly put, the case of the Petitioners is that the consignments comprising areca nuts were seized under Section 110 of the Act on the ground that the declared commercial value of USD 3800 per Metric Tonne was lower than the tariff value notified by Central Government. Pursuant to the issuance of Impugned Memos, summons dated 06.07.2026 came to be issued to the Petitioners under Section 108 of the Act requiring their appearance before the competent authority. The Petitioners have since submitted a representation dated 08.07.2026 raising all their contentions and seeking release/provisional release of the seized goods. The said representation is stated to be pending consideration. 4. At the time of hearing, learned counsel representing the parties are ad-idem that the present Petitions can be disposed of by directing the Respondent No.1 to consider and decide the Petitioners’ representation dated 08.07.2026 within a period of two weeks from today, after affording an opportunity of hearing to the Petitioners. 5. Accordingly, in view of the consensus arrived at between learned counsel representing the parties, the present Petitions are disposed of. 6. A photocopy of the Order passed today be kept in the connected matter. ANIL KSHETARPAL, J. SHAIL JAIN, J. JULY 20, 2026/da/hr 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 24/07/2026 at 12:39:36