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2014 (4) TMI 150 - HC - CustomsRelease of the seized goods – Software seizure - diamond cutting and polishing machineries would require sophisticated software for operation - Appropriate condition of release – Whether bank guarantee required if three crores of rupees already recovered - Held that:- Use of the software should be allowed to the petitioner by relaxing the rigourous conditions imposed by the authorities in the said two orders permitting provisional release - When service tax authorities have already collected nearly three crores of rupees towards possible duty liability, insisting that the petitioner provides further bank guarantee would not be appropriate. When a sizeable sum of ₹ 3 crores is already recovered by one arm of the Union of India, further condition of bank guarantee merely for using the software pending further investigation and possible adjudication would not be justified - It is directed that the petitioner would be allowed to utilize such seized machinery along with the installed software for its manufacturing activity in the machines imported and installed at its Surat unit on conditions - Remaining conditions of supratnama as well as the provisional release orders except furnishing bank guarantee shall remain in operation. Territorial jurisdiction – Held that:- The petitioner has manufacturing unit at Surat - It has its machinery and software at Surat - The goods were seized at Surat by the DRI, Surat - The goods have been returned under supratnama also at Surat – Thus it cannot be said that no part of cause of action had arisen within the territorial jurisdiction of this Court - The petition is disposed of with the given directions – Decided in favour of Petitioner.
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