2026 (4) TMI 886

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....t petition is filed praying for a writ of Certiorarified Mandmaus challenging the order of the 2nd respondent in F.No.GEN/ADJ/ Misc/358/2025 dated 21.07.2025, in Bill of Entry No.7615372 dated 04.01.2025 and quash the same. 2. Learned counsel for petitioner would submit that petitioner is engaged in the trade of import of Viscose Knitted Fabrics and is registered under the GST. Petitioner had placed an order with M/s.Changshu Yidu Textiles Co., Ltd., China for supply of 8563 kgs of Viscose Knitted Fabrics, it is stated that one consignment had reached Chennai Port and the same has been taken to SEZ Ware House M/s.Professional Freight Logistics, in M/s.NDR Infrastructure Private Limited, Nandiambakkam, Chennai. Admittedly, petitioner had ....

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....xecute a Bond and Bank Guarantee as mentioned below: S. No. Bill of Entry No. & Date Bond BG 1 7575208 dated 02.01.2025 (DTA) Rs.39,00,000 Rs.14,00,000 2 7615372 dated 04.01.2025 (DTA) Rs,28,00,000 Rs.11,00,000   Total Rs.67,00,000 Rs.25,00,000 3. The Bank Guarantee should be valid for a minimum period of one year, with an auto-renewal clause until the completion of adjudication proceedings. 4. The importer shall submit an undertaking to fully comply with the adjudication outcome and pay any additional duty, fine or penalty that may be imposed therein. 5. In the event of non-compliance with the adjudication order, the Bank Guarantee may be invoked without any fu....

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.... petitioner will have to co-operate with the investigation to be conducted by the DRI and the Customs Department and the DRI is also directed to complete the investigation as expeditiously as possible. No costs. Consequently, connected WMPs are closed." 5.1. Learned counsel for petitioner would further submit that the direction to pay 50% of the differential duty for the total value arrived at by the Department may be reduced to 30%, which was resisted by the learned counsel for the respondents who would submit that the petitioner may be directed to pay differential duty. 6. This Court finds merit in the submission of the learned counsel for respondents that the conditions in W.P.No.1463 of 2026, vide order dated 21.01.2026 be followe....