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2024 (2) TMI 34 - BOMBAY HIGH COURTSeeking provisional release of goods - Ethanol Absolute - requirement of furnishing Bank Guarantee - HELD THAT:- There is no dispute whatsoever in regard to the classification as accepted by this Court in the adjudication of the earlier Petition while granting provisional release of the goods in question. In fact it is surprising, when a stand is now being taken on behalf of the department, that all circumstances which were relevant in respect of the earlier adjudication although are present in regard to the import in question, however, the department is now taking a different approach by putting the Petitioner to different terms, namely that such provisional release would be permitted on the Petitioner’s furnishing a bank guarantee. In this view of the matter, on similar imports a different yardstick cannot be applied by the department. Moreover, in our opinion, applying different parameters for the same goods would amount to an arbitrary action on the part of the Designated Officer. Apart from this, the approach is patently contrary to the orders passed by this Court in the earlier proceedings filed by the Petitioner. The Respondents are directed to forthwith permit clearance of Ethanol Absolute covered under two Bills of Entry for Ex- Bond bearing Nos. 9165548 and 9165550 both dated 11.12.2023 filed by Petitioner for home consumption as the Petitioner has already furnished a bond - petition allowed.
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