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2021 (2) TMI 912

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..... ication. It is to be noticed that the ground of levy of differential duty of ₹ 1,18,04,236/- is a matter which the petitioner submits is being pursued by way of challenge before the Appellate Authority, which the petitioner intends to pursue. The respondent is directed to permit the petitioner to lift the goods under seizure and such release is however subject to the final outcome of appe .....

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..... nexure-C. 2. Upon notice, learned counsel Jeevan J. Neeralgi, appears for the respondent. 3. Sri G.Shivadass, learned Senior Advocate appearing for Sri Prashanth Sabarish for the petitioner submits that the present petition is restricted to the release of seized/confiscated goods as detailed in the operative portion of the order [Sl.No.(iv)] at Annexure-A. 4. Learned Senior Counsel submit .....

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..... also been furnished. Copy of the bond is enclosed at Document No.3 and the validity of bank guarantee is till 18.07.2021, as evidenced from the document at page-11 dated 09.09.2020 produced alongwith the memo. 7. In light of the above facts, the petition does not call for further adjudication. It is to be noticed that the ground of levy of differential duty of ₹ 1,18,04,236/- is a matter .....

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