TaxTMI 
TaxTMI 
1998 (11) TMI 322
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....iable to agitate the matter before the Bench at Mumbai. 2. Heard both sides. Learned SDR has no objection. In view of the said Public Notice, these matters are ordered to be considered by this Bench. 3. Vide Misc. Application No. 1166/92, applicants have prayed for early hearing in the matter on the ground that besides their goods incurring demurrage, the garlics imported is deteriorated due to vagaries of weather at Mumbai Port. 4.  Heard learned Advocate, Shri A.K. Jayaraj for the applicant who submitted that in the Order-in-Original, confiscation and redemption fine has been ordered, on the basis of some wholesale market inquiry made by Mumbai Custom House from M/s. Abu Bakkar Usman & Sons, Garlic and Salt Merchant of M....
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....efore, submits that the order is clear and considered particularly because the importers had admitted in their statement about the value of US $ 375/Kg/Metric tonne. 6. Learned Advocate further submits that on a representation the Mumbai Custom House had vide their letter dated 29-10-1998 (Copy submitted in Court) had conveyed the order of the Chief Commissioner of Customs, Mumbai to permit clearance of this consignment on payment of entire duty and on submission of Bank guarantee of 50% of the redemption fine and personal penalty and a personal bond for the remaining 50% of the fine and penalty imposed by the order impugned. However, when the said order was complied with, the Custom House has refused to honour the Bank guarantee and ....