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2018 (4) TMI 306 - HC - CustomsEncashment of the Bank Guarantee - time limitation - Held that: - this Court is of the opinion that normally such matters would not require any interference by this Court when it was open for the petitioner assessee Company to approach the concerned Tribunal itself with the prayer for interim relief as well soon after the service of the order upon them and there was no justification for it to have waited till the end of the limitation period, but the assessee Company for no valid reason has failed to do so. The present writ petition is disposed of with a direction to the petitioner assessee Company to deposit a sum of ₹ 10 lakhs within a period of one week from today with the Respondent Assessing Authority.
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