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2019 (8) TMI 1042 - HC - CustomsRelease of Bank Guarantee - Detention of consignment - classification of goods - goods are blanket or fabric? - it is grievance of the petitioner that the dispute having been finally adjudicated by the Tribunal the respondents are not releasing the bank guarantee furnished by it - HELD THAT - On 19.7.2019 counsel for the respondents sought time with the assurance that before the next date the respondents would release the bank guarantee furnished by the petitioner. Petition dismissed as infructuous.
Issues:
Release of bank guarantee after dispute adjudication by Customs, Excise and Service Tax Appellate Tribunal. The case involved a private limited company that imported blankets through Ludhiana Port, which were detained by the respondents on the grounds that they were fabric, not blankets. The Customs, Excise and Service Tax Appellate Tribunal dismissed the respondents' appeal and upheld the petitioner's classification of the consignment. Subsequently, the petitioner imported three more consignments, which were released by the respondents against a bank guarantee. The petitioner filed a petition as the respondents did not release the bank guarantee despite the Tribunal's decision. The Court issued a notice of motion, and during subsequent hearings, the respondents assured that they would release the bank guarantee before the next date. In a hearing on a later date, the respondents' counsel presented a letter dated 20.8.2019 from the Assistant Commissioner (Legal) of the Commissioner of Customs, Ludhiana, stating that the bank guarantees had been released to the petitioner. The petitioner's counsel did not dispute the letter's contents and agreed that the writ petition had become infructuous. Considering the letter confirming the release of the bank guarantees and the petitioner's counsel's acknowledgment that the petition was no longer necessary, the Court dismissed the petition as infructuous. This decision was based on the fact that the bank guarantees had been released, resolving the issue that led to the petition being filed in the first place.
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