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The HC dismissed as infructuous the tax appeals, special civil applications and ancillary civil applications concerning provisional release of imported inshell walnuts and black pepper, where the respondent-assessee has since complied with the Department's conditions by furnishing bank guarantees in addition to the personal bond previously ordered by the Tribunal. Because the essential relief sought-release on execution of a provisional duty bond/surety instead of a bond with security/bank guarantee-has been rendered academic by the subsequent provision of the required bank guarantees and personal bond, the applications are disposed of as having ceased to present a live controversy and are therefore dismissed.
The HC dismissed as infructuous the tax appeals, special civil applications and ancillary civil applications concerning provisional release of imported inshell walnuts and black pepper, where the respondent-assessee has since complied with the Department's conditions by furnishing bank guarantees in addition to the personal bond previously ordered by the Tribunal. Because the essential relief sought-release on execution of a provisional duty bond/surety instead of a bond with security/bank guarantee-has been rendered academic by the subsequent provision of the required bank guarantees and personal bond, the applications are disposed of as having ceased to present a live controversy and are therefore dismissed.
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