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2023 (7) TMI 1133 - AT - CustomsRequest to reconsider the amount of bank guarantee/ cash deposit ordered to be furnished - provisional release of imported Dry Dates - HELD THAT:- The appellant imported the same goods valued at Rs. 4.08 Crores at Pipavav Port and in the same nature of dispute the goods were seized however in this Tribunal in KL INTERNATIONAL VERSUS C.C. -JAMNAGAR (PREV) , JAMNAGAR, GUJARAT [2022 (11) TMI 650 - CESTAT AHMEDABAD], the appellant was allowed to furnish bank guarantee of Rs. One Crore for provisional release of the goods. Since in the present case, the same dispute is involved and the only difference is Port of import otherwise in the same facts and circumstances it has been decided in above said order that bank guarantee amount was reduced from Rs. 12 Crores to Rs. One Crore. Therefore, there is no reason to defy the order of this Tribunal for fixing the amount of bank guarantee/ cash deposit to be furnished for provisional release of the goods. Merely by issuing a show cause notice which is nothing but only proposals, the circumstances of the earlier case decided in the order dated 11.11.2022 and in the present case are not different, therefore on this count, the amount of bank guarantee cannot be enhanced. There are no reason that despite this Tribunal passed an order in the appellant’s own case which was accepted by the Revenue why different yard sticks can be applied in the present case, particularly when all the facts and circumstances of the case involved in the Tribunal’s order in KL International and in the present case are absolutely identical - the amount of bank guarantee must be reduced - the goods shall be provisionally released on execution of bond for total value of goods and on furnishing a bank guarantee/ cash security of Rs. 18 Lakh - appeal disposed off.
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