TMI Blog2018 (10) TMI 1421X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the deposit already made by the applicant. Accordingly, the respondent Commissioner shall release the goods provisionally within 15 days of this order - application allowed. - Application No. C/Ors/10753/2018 – DB, (Appeal No. C/10865/2018) - M/11020/2018 - Dated:- 20-9-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri G.K. Sarkar, Advocate for the Applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present applicant including the other parties, revised the bank guarantee amount to cover 100% of differential duty. The applicant made a request to the department to reduce the amount already deposited from 100% of differential duty for the purpose of bank guarantee. However, the same was not allowed, therefore the applicant filed the present application. 4. We find that the very same issue ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at no supporting evidence was produced by the Revenue that this deposit is towards some past liability. We find that neither any SCN issued nor any demand is confirmed at this stage. Even if the Revenue intend to make out any case of demand for the past liability, in absence of any SCN and confirmed demand, the amount deposited by the applicant cannot be considered as part of past liability. From ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Misc. applications are allowed in above terms. Following the above order, we hold that the respondent Commissioner shall accept the bank guarantee of 100% unpaid differential duty after adjusting the deposit already made by the applicant. Accordingly, the respondent Commissioner shall release the goods provisionally within 15 days of this order on the condition as discussed above. 5. Misc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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