Release of bank guarantee requires reasoned customs decision within two weeks under the earlier Division Bench ruling.

A request for release of a bank guarantee was required to be decided by the customs authority in accordance with law and the earlier Division Bench judgment. The Calcutta HC directed the Collector of Customs, Calcutta to determine the request within two weeks and, if relief was refused, to pass a detailed speaking and reasoned order and communicate it to the petitioner.

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Issues: Whether the petitioner's request for release of the bank guarantee required final disposal by the customs authority in accordance with law and the earlier Division Bench judgment.

Outcome: The application was disposed of with a direction to the Collector of Customs, Calcutta to decide the request for release of the bank guarantee within two weeks and, if relief was declined, to pass a detailed speaking and reasoned order and communicate it to the petitioner.

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