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2010 (7) TMI 198 - GUJARAT HIGH COURTRelease of goods – Bank guarantee – Order seeking bank guarantee assailed on the ground that authorities empowered to demand surety or security in the nature of bond and not bank guarantee. Held that – discretion cannot be said as exercised improperly when petitioner required to furnish security by way guarantee. Provisions permitting order to deposit 20% of differential amount provisionally assessed and request for furnishing bank guarantee in lieu of such amount rejected. Impugned order upheld.
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