2011 (8) TMI 1114

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....TOJAN J.VATHIKULAM,SC,C.B. EXCISE JUDGMENT J. Chelameswar, C.J. Aggrieved by judgment dated 22.09.2010 in W.P(C) No. 28679 of 2010, the unsuccessful petitioner therein preferred the instant Writ Appeal. By the said judgment, the Writ Petition was dismissed on the ground that the petitioner to effect the alternate remedy by way of statutory appeal. 2. By interim order dated 5th October, 20....

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....tual background in which the case arose was also explained in some detail in the said order. Subsequent to the above mentioned interim order, the appeal preferred by the appellant herein before the Commissioner of Customs (Appeals) aggrieved by the original order of the Commissioner of Customs dated 13th September, 2010 came to be decided by the appellate order dated 27th January, 2011. The releva....

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.... six only) and Bank Guarantee No. BG 3/2/2010/GN dated 08.10.2010 executed with Canara Bank, Kayankulam Branch thereby setting aside the order of the lower authority to re-export the imported second hand car vide the Impugned Order- in-original No. 148/10 dated 13.09.2010 It is observed that the appellant had imported the second hand car contravening the provisions of the Foreign Trade PolicY, whi....

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....eelil House, Pathiyoor West, Keerikad P.O., Alleppey is rejected and the order of the lower authority is upheld." 4. When the matter is taken up, the above mentioned appellate order is placed before us. The learned counsel for the appellant submitted that, in view of the said order, an appropriate order regarding the 'bank guarantee' for an amount of Rupees Ten lakhs furnished by th....