The court stated that the concerned Officer, after analyzing the issues at serial nos. (ii), (iii), and (iv), did not agree with the Petitioner but still dropped the demand in respect of the same.

The Tribunal highlighted the Customs’ lack of application of mind in confirming anti-dumping duty without basis.

The court held that the anticipatory bail application should be rejected, finding no grounds to release the applicant on bail at this stage.