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2020 (2) TMI 241

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..... . Jasmeet Kaur, Advs.   Respondents Through: Mr. Amit Bansal, Adv. with Mr. Aman Rewaria, Ms. Vipasha Mishra, Mr. Akhil Kulshreshtha, Advs. for R-1&2. Mr. Aditya Singla, Adv. for R-3/DRI.   JUDGMENT D.N.PATEL, Chief Justice (Oral) 1. This writ petition has been preferred with the following prayers:- "In view of the aforementioned facts and circumstances it is therefore most respec .....

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..... ar, Indore; and/or (d) Issue a writ, order or direction in the nature of mandamus to the Respondents to issue detention certificate against shipping bills bearing No.4487348 dated 28.05.2019; (e) Grant cost of the petition;" 2. Having heard the learned counsel for the parties and looking to the facts and circumstances of the case, it appears that the goods in question are mixed cotton printed .....

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..... eleased after safeguarding revenue on furnishing of suitable bank guarantee and bond in terms of Board's Circular No. 0l/2011-CDS dated 4.1.2011. 5. That, accordingly, the answering respondent, had given an option to the petitioner for provisional release of goods on submission of bond of 100% of FOB value of goods and bank guarantee of 5% of FOB value of goods on 09.10.2019. However, no res .....

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..... filed. xxx xxx xxx G. The answering respondent vide letter dated 27.09.2019 from Shri Jayant Gurjar, Partner of M/s. Diamond Export has come to know that a request was made by the Petitioner for provisional release of goods and the same was allowed by the concerned authority, on the fulfillment of following 3 conditions: i) Submission of 1000/0 of FOB value of Shipping Bill. ii) Submission .....

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..... . 2019(31) GSTL 385 (SC) has criticized the practice of writ Courts directing release of the seized goods where the statute provides for provisional release. 7. It is further submitted by learned counsel for the respondents that the bank account of the petitioner has also been de-freezed on 1st November, 2019. 8. Learned counsel appearing for the petitioner has argued about the conditions impose .....

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