2014 (9) TMI 799

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.... The petitioner challenges the order dated 18.02.2013, whereby and whereunder the Assistant Commissioner of Customs, Tuticorin invoked the bank guarantee furnished by the petitioner, pursuant to the order in W.P.(MD) No.2352 of 2013. 2. The petitioner is stated to be an exporter of knitted garments. The petitioner placed a purchased order dated 04.04.2003 for purchasing 'Computerized Embr....

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.... demand and remanded the matter for fresh consideration. However, the Commissioner of Appeals once again passed the same order, against which, the petitioners approached the CESTAT. 4. While so, the petitioner secured export orders for supply of knitted wear to Ackermans Division of Pepkor Retail Ltd., Quilsrivier, South Africa. The goods were transported by a lorry for sailing on 30.01.2013. B....

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....ore CESTAT, there was no stay. 7. The bank guarantee was given to release the goods. The petitioner has no case that bank guarantee was invoked before releasing the goods. The Customs Department have released the goods, after furnishing bank guarantee. In view of the order passed by the Commissioner of Customs, the petitioner has no case that CESTAT was pleased to stay the recovery pending stat....