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2016 (11) TMI 1081 - MADRAS HIGH COURTRelease of bank guarantee - Held that: - the Bank Guarantee has worked itself out and after 16.1.2015, the Bank Guarantee has not been renewed as it has expired and it is a lapsed document. Nevertheless, unless and until the second respondent, issues necessary communication to the fourth respondent, the Bank Guarantee will not be released. In other words, the petitioner would not be in a position to deal with the Securities, which he has placed at the disposal of the fourth respondent Bank to enable the petitioner to furnish a Bank Guarantee for ₹ 85 lakhs. Whether the petitioner would be entitled to a direction for provisional release of the subsequent cargo? - Held that: - the goods were imported and Bill of Entry was filed in 2011. Though the High Court of Delhi issued directions to consider the petitioner s application for provisional release within a period of four weeks from 13.12.2012, the order was not complied with by the Department. The adjudication of the show cause notice has taken almost three years and the order-in-original was passed on 16.12.2015. Thus, the petitioner s case is that the goods cannot be marketed and have to be destroyed and in fact their latest representation to the second respondent on 25.1.2016, was for destruction of goods lying in the Godown - considering the peculiar facts and circumstances of the case and taking note of the fact that already the adjudication proceedings has been completed and Order-in-original has been passed, the question of directing the second respondent to grant provisional release of the goods, is not maintainable. Therefore, only option available for the petitioner is to move the CESTAT for appropriate interim relief. Liberty is granted to the petitioner to file an Interim Application before the CESTAT in the pending Appeal for appropriate interim relief for release of goods. Considering the hard facts and the time taken for the Department to adjudicate the matter, this court is of the view that the CESTAT may consider the petitioner s application for interim relief as expeditiously as possible, preferably, within a period of six weeks - petition disposed off.
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