2026 (8) TMI 1150

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....dent : Shri Himanshu Nacha, Superintendent (AR) ORDER The importer has filed an import B/E for printing machinery, which is suspected by the department to be subject to Anti-Dumping Duty (ADD). The goods originated from China and, as per Department same were falling within the description by Anti-Dumping Notification no. 28 of 2024-customs dated 26.12.2024 (ADD). While the matter is still un....

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.... others. The Hon'ble High Court of Gujarat, relying upon the decision of the Hon'ble Apex Court, directed the petitioner to furnish a bank guarantee to 30 % of the duty amount. 2. The Learned Advocate also requested to follow the same approach of a 30% bank guarantee as was directed to be furnished, relying upon the judgment of the Hon'ble Supreme Court in the matter of Commissioner of Customs ....

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....e of Section 110A is to impose a condition to safeguard the interest of the Revenue to some extent, pending adjudication, while also to provide an occasion to the party to the importer to deal with the goods in the marked and realize whatever amount can be realized by selling the goods rather than allowing the goods to remain under seizure and not in condition. 4.1 In the considered view of thi....