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2015 (7) TMI 817 - GUJARAT HIGH COURT

2015 (7) TMI 817 - GUJARAT HIGH COURT - 2015 (323) E.L.T. 476 (Guj.) - Duty drawback claim - Sections 74 and 75 - 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 go .....

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. VIJAY MANOHAR SAHAI AND MR. R.P.DHOLARIA, JJ. FOR THE PETITIONER : MR DIPEN DESAI, ADVOCATE FOR THE RESPONDENTS : MR YN RAVANI, ADVOCATE JUDGMENT (PER : HONOURABLE THE ACTING CHIEF JUSTICE MR. VIJAY MANOHAR SAHAI) 1. We have heard learned advocate Mr. Dipen Desai for the petitioner and 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. 3. Learned .....

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