JUDGMENT :

Prathiba M. Singh, J.

1. This hearing has been done through hybrid mode.

2. This is a petition filed under Articles 226 and 227 of the Constitution of India seeking issuance of an appropriate writ, inter alia, directing the Respondents to permit provisional release of seized goods of the Petitioner under Bond with security amount, however, without any Bank Guarantee.

3. The brief background is that the Petitioner imported self-drilling bars against four bills of Entry bearing Nos. 3339702, 3339581, 3339436 and 3339114. The said goods were seized by the Customs Department on the ground that they were wrongly classified by the Petitioner under Entry No. 82.07 instead of 73.04 of the Harmonized Commodity Description and Coding System (hereinafter “HSN”) classification.

4. The Petitioner made repeated representations to the Customs Department for release of the seized goods. Finally, however, vide order dated 29th August, 2024, the Principal Commissioner of Customs (Import), ICD, Tughlakabad, New Delhi provisional release of seized goods subject to furnishing of UT Bond equal to assessable value and Bank Guarantee of 130% of the deferential duty. The relevant portion of the said