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2022 (9) TMI 1230

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..... the Commissioner and attempt to persuade the Commissioner to vary the conditions imposed originally. As far as the present Writ Petition is concerned, much water has flown under the bridge from the time of issuance of seizure memo, with which this Writ Petition has been rendered infructuous - Petition closed. - W.P.No.16139 of 2021 & WMP.Nos.17069 & 17070 of 2021 & 16858 of 2022 - - - Dated:- 12-9-2022 - THE HONOURABLE DR. JUSTICE ANITA SUMANTH For Petitioner: Mr.P.V.Balasubramanian, Mr.Akhil Bahnsali For Respondents: Mr.V.Sundareswaran, Senior Standing Counsel And Ms.K.Indu Priya ORDER Heard Mr.P.V.Balasubramanian, learned counsel for Mr.Akhil Bahnsali, learned counsel for the petitioner, Mr.V.Sundareswaran, lear .....

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..... Import), Maharastra on 29.12.2021, imposing the following three conditions. (i) The beneficial owner shall pay the differential duty amounting to 67,74,840/- (Rupees Sixty seven Lakhs Seventy four Thousand Eight Hundred and Fourty Only). (ii) Execute a Bond for 33,21,000/- (Rupees Thirty three Lakhs Twenty one Thousand only) with an undertaking that they shall pay the duty, fine and/or penalty as may be adjudged by the Adjudicating Authority, subject to appellate provisions under the Customs Act, 1962 as prescribed in para 5 of Circular No.35/2017-Customs dated 16.08.2017. (iii) Execute a Bank Guarantee of 1,50,00,000/- (Rupees One Crore Fifty Lakhs only) having clause binding the issuing bank to keep it renewed and valid til .....

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..... ular No.35/2017 Customs dated 16.08.2017. 7.This Court is unaware as to the identity or otherwise of the facts in the present case with the facts in the case dealt with by the Telangana High Court. That apart, the order of provisional release dated 29.12.2021 has also, as on date, become final. However, there is no bar and Mr.Sundareswaran would agree with me on this, for the petitioner to seek modification of the conditions imposed by the Commissioner and attempt to persuade the Commissioner to vary the conditions imposed originally. 8.Pending Writ Petition, a Show Cause Notice is also stated to have been issued to the petitioner and proceedings for adjudication are stated to be ongoing. Needless to say, the petitioner shall coop .....

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