TMI Blog2010 (3) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... which is in favour of the petitioner. Respondents directed to implement the order passed by Commissioner(Appeals) subject to petitioner furnishing a bank guarantee in favour of revenue for Rs. 3,50,000/- - 1449 of 2010 - - - Dated:- 19-3-2010 - V.C. Daga and K.K. Tated, JJ. S/Shri Prakash Shah, PDS Legal, Advocates, for the Appellant. S/Shri R.V. Desai, Sr. Advocate with R.B. Pardeshi, for the Respondent. [Order]. - P.C. : Heard. Perused petition. Rule, returnable forthwith. Mr. Pardeshi waives service on behalf of the respondents. 2. The factual matrix lies in narrow compass : By an Order-in-original dated 8th December, 2009, the Joint Commissioner of Customs (Export), Mumbai-II, Jawaharlal Nehru Customs House ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h permits shall be required if procured from indigenous manufacturers have some force in it as per the Foreign Trade Policy. Moreover, the said transferable DFIA specifically permits import of Boric Acid as an input item which are replenishment material for the exports also carried out and does not carry any condition of providing import permits by the importer. The Notification No. 2 issued by DGFT merely imposes a condition of producing imports permits issued by CIB and RC for the purpose of importing Boric Acid for Non-insecticidal use and have not specifically stated against any authorization issued where Boric Acid is one of the input item allowed as an import material as per norms. It is therefore clear that the appellant has also not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Article 226 of the Constitution of India. 6. On being noticed, the Revenue appeared and prayed for time to challenge the order of the Tribunal rejecting their prayer for interim relief. Initially, the petition came up for hearing on admission before this Court on 23rd February, 2010, it was adjourned from time to time i.e. 2nd March, 2010, 9th March, 2010, 10th March, 2010, 15th March, 2010 to enable respondents to challenge the order rejecting their prayer for interim stay. Lastly, it was placed for hearing on today's board. Respondents did not file petition to challenge rejection of their prayer for interim relief. 7. Learned Counsel for the petitioner, during course of submission submits that, in absence of interim relief in f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... week from today for Rs. 3,50,000/-. The petitioner shall keep the said bank guarantee alive for eight weeks from the date of this order. In the event Revenue decides to challenge the order rejecting stay application, well within time, a separate orders with regard to bank guarantee can always be passed, failing which the bank guarantee shall automatically stands cancelled with the expiry of eight weeks from today. 10. So far as production of Certificate of registration/import permit as per the Insecticides Act, 1968 is concerned, the same shall be subject to the result of the appeal decided by the Tribunal. It is needless to mention that so far as other claims of the petitioner are concerned, it would be open for the petitioner to make ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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