2015 (11) TMI 35

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....imported a Steam Tube Dryer machinery/plant. Some dispute about the classification of the said machinery arose. The Revenue/Customs Authorities wanted the appellant to pay higher duty which the appellant was disputing. Insofar as the Custom Authorities are concerned, they had passed the orders calling upon the appellant to pay the duty. Without paying this duty, the appellant approached the High Court of Gujarat by way of writ petition with the prayer that the appellant be allowed to get the said machinery released on payment of admitted amount of duty. On this writ petition, interim orders dated 04.05.1992 were passed permitting the appellant to deposit a sum of Rs. 70 lakhs as a condition for utilizing the machinery. We may record here th....

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....vacation of the order passed earlier and permitted the Customs Authorities to encash the Bank Guarantee. The relevant portion of the said order reads as under:- "In the result it is clarified and directed that the interim relief granted earlier has stood vacated pursuant to the order passed by this Court on September 18, 1992 inasmuch as the Company has not deposited the amount of Rs. 70 lakhs as agreed and directed. It is further directed that the Union of India, Collector of Customs, Ahmedabad, and Assistant Collector of Customs, Kandla Port, Kutch, will be at liberty to encash the bank guarantee of Rs. 1,45,27,079/- (Rupees one crore forty five lakhs twenty seven thousand seventy nine only) furnished by the Company. However, it is clar....

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....High Court. The High Court has, by the impugned judgment dated 15.12.2005, allowed the refund to the extent of Rs. 17.50 lakhs and rejected the prayer for the refund of balance amount of Rs. 23,98,178/-. The High Court has held that insofar as the amount of Rs. 17.50 lakhs is concerned, the sum was deposited pursuant to the interim orders dated 04.05.1992 and in that order, it was specifically mentioned that if the appellant ultimately succeeds, the said amount would be refunded. Insofar as the balance amount is concerned, the prayer for refund is rejected on the ground that it has been an amount deposited pursuant to order passed by the Court and in fact, the appellant was made to deposit this amount as it committed default of the conditio....