TMI Blog2017 (8) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... ered - that part of the order dated 10.1.2017 requiring furnishing of security in the form of bank guarantee was directed to be stayed. Further, the communication requiring the petitioners therein to describe the subject goods as 'unfinished goods' was also stayed and the respondents were also directed to release the goods forthwith upon fulfillment of the conditions stipulated in the order dated 22.12.2016. Subsequently, the matter was listed for reporting compliance and by order dated 30.1.2017, the writ petitions were closed. The writ petition is disposed of by directing the respondents to grant provisional release of the goods subject to the petitioner complying with the conditions imposed by this Court - petition allowed - decided i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing conditions : (i) on payment of appropriate export duty; (ii) on execution of bond for the value of the goods and appropriate security for fine and penalty leviable; (iii) after adequate numbers of samples as required including for possible prosecution may be taken/collected before such provisional release. 7. In view of the Pr. Commr-III's instructions, it is informed that if the exporters avail the option for provisional release of the goods, the same may be communicated to SIIB before according 'Let Export Order' to enable the SIIB to draw samples as instructed. 8. The copies of relevant shipping bills and other connected documents are hereby forwarded to you for taking further action. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arantee for the penalty amount, etc. Therefore, once again, the petitioners approached this Court by filing W.P.Nos.1620 to 1628 of 2017 challenging the subsequent order dated 10.1.2017 passed by the Commissioner to direct the release of the goods. This Court, after taking into consideration its earlier order, disposed of the writ petitions by order dated 25.1.2017 observing that seeking security in the form of bank guarantee is uncalled for and in a sense, dilutes the very essence of the order dated 22.12.2016 passed by this Court in W.P.Nos.43062 to 43070 of 2016, as the respondents, in the earlier round, had not articulated before the Court that they would be requiring security towards fine and penalty in the form of bank guarantee. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been stayed, altered or modified. Rather, the Department has complied with the directions issued in those writ petitions, which are identical cases to that of the present case. Thus, this Court is of the view that there is no distinction placed by the Revenue to take a different stand in this case. 11. Accordingly, the writ petition is disposed of by directing the respondents to grant provisional release of the goods subject to the petitioner complying with the conditions imposed by this Court in W.P.Nos.43062 to 43070 of 2016 and W.P.Nos.1620 to 1628 of 2017 respectively dated 22.12.2016 and 25.01.2017. The above direction shall be complied with within a period of one week from the date of receipt of a copy of this order. No costs. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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