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2010 (4) TMI 651 - HC - CustomsRelease the bank guarantee - Commissioner of Customs (Appeals), directed the lower authority to get the samples tested and return the bank guarantee Customs Authorities found no time to respond and neglect to give reply to letters of assessee – Held that: - respondent had failed and neglected to give reply to the letters requesting to retest the goods and for return of the bank guarantee as directed by the Commissioner of Customs (Appeals) and as the revisional application under Section 129DD of the Act filed out - respondents are directed to retest the goods and to return the bank guarantee - petition is allowed
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