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B.S. SCAFF FOLDING INDUSTRIES Versus UNION OF INDIA

2015 (6) TMI 688 - High court of Gujarat

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 secur .....

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e petitioner furnishes bond equal to the amount of seized goods other than cash and bank guarantee. This order shall be complied with by the authority. - Decided conditionally in favour of assessee. - SPECIAL CIVIL APPLICATION NO. 5173 of 2015 - Date .....

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dents. 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 Secti .....

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s less whereas the petitioner has shown more weight. The petitioner has made a clear statement before us that it will not be claiming duty draw back either of the heads till the matter is finally decided by the authority. 3. Learned advocate Mr. Rava .....

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