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2015 (5) TMI 835 - DELHI HIGH COURT

2015 (5) TMI 835 - DELHI HIGH COURT - 2015 (322) E.L.T. 879 (Del.) - Non release of goods - Bank guarantee already furnished - Non adjudication of SCN alleging overvaluation - Held that:- Respondent needs to quickly close the proceedings and adjudicate upon the show cause notice dated 05.11.2013. The petitioner's contention that the bank guarantee has served its purpose, has some merit - respondent is directed to adjudicate upon the show cause notice as expeditiously as possible, though not late .....

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t purpose will be given to the petitioner - Appeal disposed of. - WP (C) No. 4202/2015 and CM No. 7606 of 2015 (Exemption) - Dated:- 28-4-2015 - Rajiv Shakdher ,J. For the Petitioner : Mr V V Gautam , Adv. For the Respondents : Mr Kamal Nijhawan & Mr Sumit Gaur, Advs. ORDER CM No. 7606/2015 (Exemption) 1. Allowed subject to just exceptions. WP(C) 4202/2015 2. There are two grievances of the petitioner articulated in the present petition. First, that the bank guarantee in the sum of Rs . 1 cr .....

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s on 08.08.2014. 3. It may be noted that the petitioner claims that it is in the business of export of various horticulture and agriculture machinery parts, and that, this business is being carried out since 2002. 3.1 The petitioner, on obtaining an order, sought to export the machinery parts relating to horticulture and agriculture in pursuance of a purchase order dated 08.08.2012. It is the petitioner's case that the goods sought to be exported, were examined by the officers of the customs .....

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itted under a cover of the letter dated 30.04.2013 as well. 3.3 Initially, the respondent, it appears, permitted provisional release of the goods sought to be exported vide communication dated 29.05.2013 on fulfilment of conditions contained therein, which inter alia, required the petitioner to execute a bond in the sum of Rs . 11,08,87,611/-, along with a bank guarantee in the sum of Rs . 1 crore . 3.4 The petitioner says that the said conditions were fulfilled and consequently goods were allow .....

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the petitioner in the designated account on 06.07.2013. 3.6 Evidently, a search was conducted on the petitioner's office premises on 08.07.2013. It is the case of the petitioner, no incriminating documents were found. It is also admitted that the department requisitioned a report of a chartered engineer, namely, one Mr Naveen Arora , dated 17.04.2013, which details out the valuation of the goods exported. The respondent has also received quotation from, one, M/s Prime Spares Co .. This quot .....

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