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TMI Blog2024 (11) TMI 1441X X X X Extracts X X X X X X X X Extracts X X X X ..... d Mr Aman Ahluwali, Advocates. For the Respondents : Mr Harpreet Singh, SSC, Ms Suhani Mathur, and Mr Shivang Chawla, Advocates. ORDER 1. The petitioner has filed the present petition, inter alia, praying as under:- "(a) Issue a writ order or direction in the nature of certiorari to set-aside the Final Defect Miscellaneous Order No.25/2023 dated 14.02.2023, in Customs Defect Miscellaneous ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had preferred the said appeal against an order-inoriginal dated 31.01.2020, inter alia, in respect of the goods imported by the petitioner under the Bill of Entry No.4355561 dated 11.12.2017; the Bill of Entry No.6646028 dated 02.06.2018; and the past Bill of Entry from 13.08.2014 to 06.01.2018. 4. In terms of the said order-in-original, the transactional value of the goods imported against the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccepted by the Customs Authorities and, in our view, rightly so. The bank guarantee, was furnished by the petitioner for a specific purpose of release of the goods and cannot be used at the instance of the petitioner, for a completely different purpose. However, even if it is accepted that the bank guarantee could be invoked for making the pre-deposit, admittedly the amount available would be insu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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