2014 (1) TMI 225

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....entry dated 3.11.2010 along with other documents were filed with the Custom Authorities, ICD, Loni, Ghaziabad. Certain discrepancies were found in the quantity and contents of the goods after the first checking. The custom authorities retained the goods under seizure memo dated 28.1.2011. 3. The petitioner applied for provisional release of goods and filed a Writ Petition No.19 of 2011, in which an order was passed on 19.1.2011 to decide petitioner's representation. On 9.2.2011 a conditional release order was passed requiring the petitioner to submit bank guarantee, until final adjudication. The conditions of the order are quoted as below:- "In this regard it is submitted that the goods in the question can be released provisionally on....

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....hs, the goods were liable to be unconditionally released. For the same reason and logic the bank guarantee furnished by the petitioner should also be released. The bank guarantee was furnished as a condition for release, which is no longer applicable inasmuch as the show cause notice was issued after statutory period of six months rendering the entire action arbitrary and illegal. 6. The petitioner has applied for release of bank guarantee on 17.5.2013. He has relied upon judgments in Jatin Ahuja vs. Union of India and ors Writ Petition (C) No.2952 of 2012; Vipin Chanana vs. Directorate of Revenue Intelligence Writ Petition (C) No.7738 of 2012 and Parvinder Singh Khurana vs. Commissioner of Customs and another Writ Petition (C) No.7965/2....