2014 (1) TMI 1660

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.... as well as PD Bond with the customs authorities. The petitioner also paid the duty so assessed by the customs authorities together with interest as applicable under the Customs Act. 3. Subsequently, the customs authorities by the order-in-original dated 18-11-2013 imposed a redemption fine of Rs. 81,61,500/- as well as the penalty. 4. The said order is amenable to be challenged before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The petitioner apprehends that the authorities may take recourse for invocation of the bank guarantee before the period to prefer an appeal expires. While the appeal and the application are pending, the petitioner caused a letter dated 11th December, 2013 requesting the customs autho....

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....y coercive measures while the period to prefer appeal has not expired. To come out from the rigour of the ratio, Mr. Saraf tried to submit that the invocation of the bank guarantee does not amount to a coercive measures as the same was submitted for satisfying the claim of the authorities if subsequently crystalised. 10. This Court is conscious of the said proposition of law that the Court should not pass an interim order against the invocation of the bank guarantee unless a strong case of fraud or a like nature and irreparable injury is made out. 11. The judgment of the Andhra Pradesh High Court was delivered when the writ petition was finally heard and decided. In the said judgments, the learned Judges of the Division Bench wa....