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        Customs

        In exercise of powers under Article 227 of the Constitution, the...

        Department's Appeal Dismissed Under Monetary Limits: Bank Guarantee Held for 14 Years Ordered Released Within 8 Weeks

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                In exercise of powers under Article 227 of the Constitution, the HC dismissed the Department's appeal before CESTAT, finding the dispute clearly covered by the circular dated November 2, 2013, as the amount involved (Rs. 29,66,805 plus Rs. 20 lakhs) was below the Rs. 50 lakhs monetary limit. The Court determined that disregarding the Instruction would serve no useful purpose and would unnecessarily prolong the retention of the Petitioner's bank guarantee, which had been held for over 14 years. The HC ordered the release of the bank guarantee within 8 weeks, acknowledging that while the appeal predated the Instruction, the monetary limits would apply to pending matters.
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