https://www.taxtmi.com/caselaws?id=91931 A bank guarantee furnished for provisional release of seized goods was treated as part of an administrative arrangement, and the Tribunal held that discharge of that obligation was primarily for the Commissioner rather than a direction under the Customs Act. No order to discharge the guarantee was warranted on the facts. Rule 41 of the CEGAT (Procedure) Rules was held inapplicable because the requested relief was neither necessary to give effect to the Tribunal's orders nor required to prevent abuse of process or secure the ends of justice. The cited precedent was distinguished on materially different facts, and the application for directions was rejected. en-us Tue, 27 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 18:47:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91931 A bank guarantee furnished for provisional release of seized goods was treated as part of an administrative arrangement, and the Tribunal held that discharge of that obligation was primarily for the Commissioner rather than a direction under the Customs Act. No order to discharge the guarantee was warranted on the facts. Rule 41 of the CEGAT (Procedure) Rules was held inapplicable because the requested relief was neither necessary to give effect to the Tribunal's orders nor required to prevent abuse of process or secure the ends of justice. The cited precedent was distinguished on materially different facts, and the application for directions was rejected. Case-Laws Customs Tue, 27 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91931