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2015 (10) TMI 2032 - HC - CustomsPetitioner imported two motor cars; subject to conditions – Petitioner is alleged not to comply with conditions of import – Detention and restraint order passed on goods imported - Whether Petitioner is entitled to club his foreign exchange earnings from all sources? – bank guarantees furnished by petitioner are sought to be encashed. Held That:- Petitioner needs to respond to notuces and to put forward his contentions, supported by all necessary documents before the second respondent; Respondent thereafter shall consider the same and take a decision in the matter – Same is not set aside. Bank guarantees can be encashed only after a proper determination of issues – Until quantification is made and petitioner is found liable for some amount there is no justification for the issue of Ext.P11; same is unsustainable and set aside - Interim order granted shall continue to be in force until a decision is taken by the Joint Director of Foreign Trade – Decision made partly in favour of assessee.
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