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2018 (10) TMI 1379 - HC - CustomsSeizure of goods - seeking release of bank guarantee furnished for release of goods and refund based on subsequent circular - Held that:- For one or the other reasons, the matter is not heard effectively and subsequently, Circular No.22/2009-Cus dated 19.08.2009 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, Directorate General of Export Promotion, to all Chief Commissioners of Customs/Central Excise and all Commissioners of Customs/Central Excise, with regard to subject viz. use of duty free raw material for capital goods manufactured within EOU for captive use. Mr.Parth Divyeshwar, learned advocate states that on the next date of hearing, he will argue the case on merits, if any.
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