ORDER

The present writ petition is filed for a writ of certiorarified mandamus to call for the seizure memorandum 20.09.2024 issued by the first respondent and to quash the same and further direct the respondents to release the goods imported vide bill of entry No.5236264 dated 24.03.2024 without imposing anti dumping duty in terms of Notification No.15/2023-

Customs (ADD) dated 22.12.2023.

2. The petitioner is registered under the Ministry of Micro, Small & Medium Enterprises Act and engaged in the business of manufacture of SMT Stencil. It is submitted that the the petitioner had imported “SMT Stencil Laser Cutting Machine” from M/s. Nippon Gokin, Malaysia. The petitioner filed the above bill of entry No.5236264 on 24.08.2024 with the Chennai Sea Customs and according to the petitioner, appropriate duties were paid.

3. The petitioner had also availed loan from Small Industries Development Bank of India for procuring the subject goods from Malaysia. Import of industrial laser machines imported from China are subject to anti- dumping duty (hereinafter referred to as 'ADD') in terms of Notification No.15/2023-Customs (ADD) dated 22.12.2023. On the basis of certain information alleged to