2025 (9) TMI 1103

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.... Civil Application No. 4373 Of 2025, Civil Application (Direction) No. 2 Of 2025, Civil Application (For Joining Party) No. 3 Of 2025. - -<br>Customs<br>HONOURABLE MR. JUSTICE BHARGAV D. KARIA AND HONOURABLE MR. JUSTICE PRANAV TRIVEDI Appearance: For the Appellant(s) No. 1: Mr CB Gupta (1685). &nbsp; For the Opponent(s) No. 1: Shaishav S Pandit (7363). COMMON ORAL ORDER (PER : HONOU....

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....ere unloaded and cleared at Port of Discharge, Mundra and thereafter, transhipped to SEZ Zone. The Directorate of Revenue Intelligence (DRI), Ludhiana Zonal Unit seized the subject goods alleging improper importation and use of forged documents. 2.3. An application was made on 17.10.2024 as well as on 22.10.2024 requesting for release of goods (in question) under Section 110A of the Customs Act....

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....by the petitioner. The same are ordered to be taken on record. Learned advocate Mr. Pandit submitted that the petitioner shall furnish the bank guarantee within a period of four weeks from today as per the affidavit tendered by the petitioner. Learned advocate Mr. C.B. Gupta for the respondents under instructions submitted that after verification of the bank guarantee to be submi....

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.... the Bank Guarantees. The Commissioner of Customs, thereafter, by order dated 10th July, 2025 has permitted the provisional release of the goods on furnishing of the bank guarantees and personal bond by the respondent-assessee. 3. Learned advocate Mr. C.B. Gupta therefore submitted that the provisional release made by the aforesaid order shall be subject to the outcome of the Order-in-Original ....