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TMI Blog2016 (8) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... r. B. Satish Sundar For the Respondents : Mr. V. Venkatesan, S.C.G.S.C, Mr.V.Sundareswaran, for R3 ORDER Heard Mr.B.Satish Sundar, learned counsel for the petitioner, Mr.V.Venkatesan, learned Senior Central Government Standing Counsel appearing for the respondents 1 and 3 and Mr.V.Sundareswaran, learned counsel appearing for 3rd respondent and with the consent of either side, the writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leared by means of Bank Guarantee executed in favour of the Customs authorities and the petitioner had requested the Custom authorities to release the Bank Guarantee and set off the same against the duty liability so as to enable the petitioner to take advantage of the Public Notice No.22, dated 12.08.2013 which has provided an amnesty with a cut off date of 31.03.2014. 3.In fact in respect of tw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Customs requesting the Bank Guarantee No.2/2006 which is available with them to be encashed and adjusted towards the balance customs duty payable i.e., Rs. 2,18,806/-. In fact, the Bank Guarantee was to the tune of Rs. 2,60,000/-. However, this aspect of the matter appears to have not been placed before the first respondent with the appeal was heard. 5.Therefore, this Court is of the view t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the benefit of the Public Notice cannot be extended beyond the cut off date. This position also cannot be disputed. 7.Nevertheless, in the facts of the present case, the petitioner did exercise his option and made request to the customs to encash his Bank Guarantee which was given for a sum of Rs. 2,60,000/- and adjust the duty liability of Rs. 2,18,806/- and if such adjustment had been made by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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