https://www.taxtmi.com/caselaws?id=764547 Delhi HC granted writ petition seeking mandamus to stay encashment of bank guarantee. Court held that under Circular No. 984/08/2014-CX dated 16th September, 2024, no coercive measures can be taken during the limitation period for filing appeals. Since the Order-in-Original was dated 6th December, 2024, and appeal period under Section 129A of Customs Act, 1962 is three months, encashment was restrained. Court noted substantial sum already appropriated by Department and directed petitioner to keep bank guarantee alive. Petition disposed of with relief granted. en-us Thu, 09 Jan 2025 00:00:00 +0530 Mon, 13 Jan 2025 08:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764547 Delhi HC granted writ petition seeking mandamus to stay encashment of bank guarantee. Court held that under Circular No. 984/08/2014-CX dated 16th September, 2024, no coercive measures can be taken during the limitation period for filing appeals. Since the Order-in-Original was dated 6th December, 2024, and appeal period under Section 129A of Customs Act, 1962 is three months, encashment was restrained. Court noted substantial sum already appropriated by Department and directed petitioner to keep bank guarantee alive. Petition disposed of with relief granted. Case-Laws Customs Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764547