2012 (8) TMI 727

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....bsp; For Respondent: SRI.JOHN VARGHESE, SC, CEN. BOARD OF EXCISE., SRI.THOMAS MATHEW NELLIMOOTTIL,SC, CEN. BOARD OF EXCISE.   JUDGMENT   This Writ Petition is filed by the petitioner mainly aggrieved by the conditions provided in Exhibit P5 communication by the Deputy Commissioner of Customs.   2. The issue is with regard to the provisional clearance of the goods in ques....

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....rtment, who relied upon the decision of a Division Bench of this Court in Mohammed Fariz and Co. v. Commissioner (2011(2) KHC 841(DB)). The operative portion of the judgment of the Division Bench, in paragraph No.13, reads as follows: "......... ......... But we feel from the past follies of the Department stated by the learned Standing Counsel that the proper Officers provisionally assessing d....

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....act, credentials of the importer/exporter and such other matters should weigh with the Department in relaxing the condition for security, which in the normal course should be Bank Guarantee."   The issue therefore will have to be considered in the light of the above directions also. The learned counsel for the petitioner submitted that to have a quietus to the issue, the petitioner will ab....