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2018 (9) TMI 671 - AT - CustomsFurnishing of bank guarantee of 100% of differential duty - is the deposit is towards seizure of the goods or towards any past liability? - Held that:- The deposit is towards the seizure of the goods. Moreover, as observed since there is no demand otherwise exist, this deposit has to be considered against the seizure of the goods in the present case - the Respondent - Commissioner is directed to accept the bank guarantee of 100% unpaid differential duty after adjusting the deposit already made - application allowed.
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