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of The HC directed the release of the seized consignment upon the petitioner furnishing a bond equivalent to the full value of the goods under seizure. The court found the respondent-authority erred in demanding a bank guarantee of Rs. 12,51,005/- in addition to the Rs. 1 crore already deposited by the petitioner towards differential anti-dumping duty. The liability for anti-dumping duty was determined to be Rs. 27,48,995/-, and the excess deposit was acknowledged. The respondent-authority was ordered to provisionally release the goods subject to the final adjudication after providing the petitioner an opportunity of hearing in accordance with law. The petition was disposed of accordingly.
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