909.WP11629.2026.odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.11629 OF 2026 Ganga Enterprise & Ors. … Petitioners. Versus The Union of India & Ors. … Respondents -------------- Dr. Sujay Kantawala, Ms. Aishwarya Kantawala, Mr. Jeffry Caleb and Ms. Ayushi Jha, Advocate for the Petitioners. Mr. Jitendra B. Mishra a/w. Ms. Sangeeta Yadav, Mr. Ashutosh Mishra, Advocate for Respondents. -------------- CORAM : M. S. KARNIK & SANDESH D. PATIL, JJ. DATE : 10th SEPTEMBER, 2026 P.C. : 1. Heard the learned Counsel for the parties. 2. Mr. Mishra has placed on record a copy of the affidavit in reply filed on behalf of the Respondent Nos. 1 to 5, affirmed by the Deputy Director, Directorate of Revenue Intelligence, Mumbai Zonal Unit. Exhibit ‘A’ to the affidavit is the communication dated 4th September, 2026 of the Directorate of Revenue Intelligence to the Commissioner of Customs informing that the request for provisional release will be considered by the Competent Authority under Section 110A of the Customs Act, 1962, subject to such Talwalkar 1 ARUNA SANDEEP TALWALKAR Digitally signed by ARUNA SANDEEP TALWALKAR Date: 2026.09.11 11:32:20 +0530 909.WP11629.2026.odt terms and conditions as adequate to safeguard the interest of the revenue, including execution of appropriate bond and furnishing of bank guarantee, in terms of Board Circular No. 35/2017- Customs dated 16.08.2017. 3. In this view of the matter, the Respondent No. 5 to consider the request of the provisional release as contained in communication dated 4th September, 2026 and pass appropriate orders thereon within a period of two weeks after hearing the Petitioner. The Petitioner to appear before the Respondent No. 5 on 21st September, 2026 at 11 a.m. It is open for the Petitioner to place before the Respondent No. 5 the copy of the Petition itself which may be treated as representation. 4. With the above observations, the Writ Petition is disposed of. (SANDESH D. PATIL, J.) (M. S. KARNIK, J.) Talwalkar 2