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2015 (6) TMI 688 - High court of Gujarat

2015 (6) TMI 688 - High court of Gujarat - TMI - Duty drawback claim - Seizure of goods - Held that:- Circular No. 1/2011-Customs dated 4.11.2011 and Circular No. 30/2013-Customs dated 5.8.2013 require exporter to execute a bond of an amount equal to the value of goods and furnish appropriate security in order to cover the redemption fine and penalty in case goods are found to be liable to confiscation. We have directed the petitioner to furnish bond of 100% value of the goods. - goods of the pe .....

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d learned advocate Mr. Y.N. Ravani for the respondents. 2. Since the facts are not disputed, we propose to dispose of the petition without calling for any counter affidavit, at the admission stage itself. 2. Learned advocate for the petitioner has urged that he is claiming duty drawback under Sections 74 and 75 of the Customs Act under Chapter Heading 7318 whereas the respondents are claiming duty drawback under Chapter Heading 7308 which is 1.9%. Apart from it, according to the respondents, the .....

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