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2015 (5) TMI 835 - HC - CustomsNon release of goods - Bank guarantee already furnished - Non adjudication of SCN alleging overvaluation - Held that:- Respondent needs to quickly close the proceedings and adjudicate upon the show cause notice dated 05.11.2013. The petitioner's contention that the bank guarantee has served its purpose, has some merit - respondent is directed to adjudicate upon the show cause notice as expeditiously as possible, though not later than four weeks. While doing so, the concerned authority will also take a decision on the plea with regard to release of the bank guarantee in issue. - an interim reply was filed to the show cause notice dated 05.11.2013, as relied upon documents were not furnished by the respondent. Accordingly, the respondent will furnish all documents to the petitioner if, a request is made in that behalf. After documents are supplied, if filing of an additional reply is necessitated, an opportunity for that purpose will be given to the petitioner - Appeal disposed of.
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