2012 (9) TMI 81

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....the Respondent. [Order]. - The Court : In course of business the petitioners imported various grades of silk fabrics under 5 (five) bills of entry as specified in paragraph four of the writ petition. 2. The respondent authorities disputed the valuation declared by the petitioners. The petitioners were assessed to higher duty. Pursuant to an interim order passed by a Single Bench of t....

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....ners did. On July 28, 2010 [2010 (259) E.L.T. 629 (Tri.-Kol.)] the Tribunal allowed the appeal and accepted the value as declared by the petitioners. The respondents did not prefer any appeal from the order of the Tribunal. This is not in dispute. The order of the Tribunal has assumed finality. 7. The petitioners claim to have been demanding release of the bank guarantees and also refund o....