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    <title>2025 (9) TMI 1103 - GUJARAT HIGH COURT</title>
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    <description>HC held the Tax Appeals, Special Civil Applications and related Civil Applications moot and disposed of as infructuous because the respondent seeking provisional release of imported inshell walnuts and black pepper furnished the required bank guarantees in addition to the personal bond ordered by the Tribunal. Consequently, the challenges to the Department&#039;s requirement for a provisional duty bond/surety or bank guarantee no longer survive, and the proceedings were dismissed as having become infructuous.</description>
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      <title>2025 (9) TMI 1103 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=778614</link>
      <description>HC held the Tax Appeals, Special Civil Applications and related Civil Applications moot and disposed of as infructuous because the respondent seeking provisional release of imported inshell walnuts and black pepper furnished the required bank guarantees in addition to the personal bond ordered by the Tribunal. Consequently, the challenges to the Department&#039;s requirement for a provisional duty bond/surety or bank guarantee no longer survive, and the proceedings were dismissed as having become infructuous.</description>
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