https://www.taxtmi.com/caselaws?id=300256 The court dismissed the petition, upholding the validity of the bank guarantees' invocation, justifying the detention and public notices, and affirming the respondent authorities' entitlement to act under Section 142(1) of the Customs Act. The court found no malafide intent in the respondent authorities' actions and determined that they complied with the principles of natural justice. The court suggested resolving factual disputes through a civil suit and maintained the non-acceptance of bank guarantees until the claimed amounts were settled. en-us Fri, 05 Nov 2004 00:00:00 +0530 Wed, 19 Jan 2022 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300256 The court dismissed the petition, upholding the validity of the bank guarantees' invocation, justifying the detention and public notices, and affirming the respondent authorities' entitlement to act under Section 142(1) of the Customs Act. The court found no malafide intent in the respondent authorities' actions and determined that they complied with the principles of natural justice. The court suggested resolving factual disputes through a civil suit and maintained the non-acceptance of bank guarantees until the claimed amounts were settled. Case-Laws Customs Fri, 05 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300256