IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15449 of 2025 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==================================================

Approved for Reporting Yes No 

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GLOBAL TECHNOLOGY Versus UNION OF INDIA & ORS.

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Appearance:

UCHIT N SHETH(7336) for the Petitioner(s) No. 1 MR PRADIP D BHATE(1523) for the Respondent(s) No. 1 SHASHVATA U SHUKLA(8069) for the Respondent(s) No. 2,3 ==================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 20/11/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Heard learned advocate Mr. Uchit Sheth for the petitioner and learned Senior Standing Counsel Mr. Shashvata Shukla for the respondents.

2. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Shashvata Shukla waives service of notice of rule on behalf of the respondent.

3. Learned advocate Mr. Uchit Sheth does not press prayer 25 (A). Hence, the writ petition qua prayer 25(A) stands dismissed.

4. By this petition under Article 226 of the Constitution of India, the petitioner has prayed to direct the respondents to forthwith provisionally release the goods of the petitioner under Section 110A of the Customs Act, 1962 (For Short “the Act”) without insisting for any further security or payment.

5. Learned advocate Mr. Sheth for the petitioner has placed reliance on the various decisions of this Court, one of which is the order dated 06.08.2018 passed in Special Civil Application No. 9757 of 2018 and allied matters. It is submitted that the petitioner has already furnished personal bond of 100% of the value of the goods and he is ready and willing to give additional 25% over and above

100% of the value of the goods.

6. The brief facts of the case are that the petitioner is engaged in the business of import and resale of the ink jet sheets for ink jet setter. It is the case of the petitioner that it had imported such plates from China and the Bill of Entry for home consumption was filed on 15.06.2025 by the petitioner, wherein the description and value were accurately mentioned. The petitioner had paid applicable customs duty on the import transaction. Upon verification of the goods, customs authority alleged that the goods were digital printing plates and therefore liable for anti-dumping duty vide Notification No.

28/2024 dated 26.12.2024.

6.1. Thereafter on 24.06.2025, panchnama was drawn for verification of the imported goods. Upon panchnama being served, the petitioner, vide E-mail dated 02.07.20025 informed the authority denying the allegations of mis-declaration and requested for provisional release of the goods. It is the case of the petitioner that the petitioner submitted duly attested provisional release bond to the respondents for the purpose of seeking provisional release. Since the goods were not being provisionally released, another letter dated 12.09.2025 was addressed by the petitioner to the respondents reiterating the request for provisional release. It is further the case of the petitioner that though the petitioner has given bank guarantee of 100% of the alleged duty liability along with bond for value of goods, the goods were not being provisionally released by the respondents. Hence the petitioner is constrained to approach this Court by way of present petition.

7. In support of his submission, learned advocate Mr. Sheth has placed reliance on the decision of this Court in case of T.G.

Enterprise v. Union of India rendered in Special Civil Application No. 9757 of 2018 and allied matters decided on 06.08.2018 and submitted that the goods may be released provisionally. It is submitted that the petitioner is also ready and willing to give an undertaking to the extent of 10% of redemption fine and 10% penalty in case he remains