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2022 (3) TMI 641 - MADRAS HIGH COURTSeeking direction to respondents to cancel and return back the Bank Guarantee, which was executed towards the clearance of goods - SCN and order in original was quashed on the ground of jurisdiction of DRI - HELD THAT:- For whatever reason, the adjudication proceedings issued against the petitioner dated 25.09.2019 has been quashed or set aside by the orders of this Court dated 25.10.2021 - Subsequently, if there is any review of the law declared by the Hon'ble Supreme Court in M/S CANON INDIA PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS [2021 (3) TMI 384 - SUPREME COURT], it goes without saying that, depending upon the outcome of the decision, what shall be the further consequential action, can be decided and that may be indicated by the Hon'ble Supreme Court. However, as on date, since there has been no adjudication proceedings pending against the petitioner and that has been set aside in the eye of law, the respondents cannot hold the Bank Guarantee given by the petitioner without any authority. Therefore, this Court feels that the prayer sought for in this writ petition can be considered and granted. There shall be a direction to the respondents to return back the Bank Guarantee for an amount of ₹ 7,49,088/- issued by Axis Bank, Purasawalkam, Branch, Chennai – BG, which was executed towards the clearance of goods, covered under Bill of Entry both dated 06.10.2017 within a period of two weeks from the date of receipt of a copy of this order - Petition allowed.
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