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2015 (11) TMI 201 - PUNJAB & HARYANA HIGH COURT

2015 (11) TMI 201 - PUNJAB & HARYANA HIGH COURT - 2015 (325) E.L.T. 18 (P & H) - Request for quashing provisional release letter asking it to furnish bank guarantee to the tune - Held that:- petitioner has already paid ₹ 5,00,000/- and is also ready to furnish personal/surety bond equivalent to the declared value of the goods. The respondents have not pointed out any circumstance which may raise an apprehension or presumption that the petitioner will not discharge its liability qua any amo .....

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date of receipt of certified copy of this order. - petitioner shall not be entitled to claim any duty draw back and the amount of ₹ 5,00,000/- deposited by him shall be adjusted in its liability in case any found due against it - Decided partly in favour of assessee. - CWP No.12695 of 2015 - Dated:- 10-8-2015 - Mr. Ajay Kumar Mittal And Mr. Ramendra Jain, JJ For the Petitioner : Mr. Jagmohan Bansal, Advocate For the Respondent : Mr.Pankaj Gupta, Advocate ORDER Ramendra Jain, J. The petiti .....

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objection certificate to the office of the Commissioner of Customs, Ludhiana. Consequently, the Additional Commissioner provisionally released the goods to the petitioner without imposing any condition of furnishing bank guarantee. Thereafter on 07.04.2015, the Officers of respondent No.2 (Directorate of Revenue Intelligence) again seized one container of the petitioner at Nhava Sheva. The petitioner requested respondent No.4 (Assistant Commissioner of Customs), SIIB (X), Nhava Sheva, Navi Mumb .....

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thout insisting for bank guarantee, whereupon the respondent No.4 reduced the amount of bank guarantee from 20% to 10% of declared FOB value vide order dated 18.06.2015. 3. Learned counsel for the petitioner has contended that the petitioner has already deposited ₹ 5,00,000/-. The petitioner is also ready to furnish personal/surety bond to the extent of 100% of the declared value of the goods. The condition imposed of furnishing bank guarantee of 10% of the amount of the total value of FOB .....

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