2009 (3) TMI 106

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..... ring and disposal today Rule. Learned counsel for the respondents is directed to waive service. 2. This petition has been preferred with the following prayers:- "(A) That Your Lordships may be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate writ, direction or order, directing the second respondent herein to return to the petitioners Bank Guarantee .....

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..... be carrying 551 gold bars. After various proceedings of adjudication and appeal under the provisions of the Customs Act, 1962, the petitioners succeeded before the Appellate Tribunal, Mumbai, as recorded in order of 30-9-2005. [2006 (202) E.L.T. 635 (Tri.-Mum.)]. Against the same, Revenue filed Tax Appeal and the said appeal came to be dismissed. Revenue carried the matter in further appeal by way .....

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..... 26) E.L.T. 641 (Tri.-Ahmd.)]. 5. On 9-6-2008 petitioners moved the Commissioner seeking return of the Bank Guarantee papers. This request was followed by communications dated 10-7-2008, 14-11-2008 and 15-12-2008. The Commissioner did not respond to the said communications and hence the present petition. 6. To complete the narration of the events, it is required to be noted that on 15-9-2008 Spec .....

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..... ated 31-3-2008 made by the Tribunal, the High Court has not acceded to the said applications and no orders have been made in favour of Revenue. It has also further been stated that the Bank Guarantee in question has expired and as of today the said guarantee is not in subsistence. 8. Heard learned advocate for the petitioners and the learned counsel appearing for respondent authorities. Leaned co .....

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..... calling upon the petitioners to tender an undertaking, suffice it to state that, a request of this nature would have nexus with the proceedings of pending tax appeals and would have no relevance in so far as present petition is concerned, both the sets of proceedings being independent and separate, as already recorded in order of 29-1-2009. 11. The petition is allowed accordingly in the aforesai .....

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