TaxTMI 
TaxTMI 
2017 (1) TMI 1411
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....elief. 1.2. The writ petitions filed in that behalf were disposed of by me, vide order dated 22.12.2016. These Writ Petitions were numbered as W.P.Nos.43062 to 43070 of 2016. 1.3. The operative portion of the directions contained in the aforementioned order reads as follows: "18. As would be evident from the facts noted above, there is, even according to the respondents, one report of CLRI, which is in favour of the petitioners. The second report, which has been, apparently, generated, wherein, CLRI has, purportedly, come to the conclusion that the subject goods are not finished leather, has not been placed on record. Furthermore, this report has not, apparently, been handed over to the petitioners. 18.1. Therefore, ....
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....s ordered accordingly. 20.1. It is made clear, however, that, all other conditions contained in paragraphs 6, 7 and 8 shall remain unaltered. 21. Needless to say, any observations made hereinabove will not impact the final outcome of the case. The respondents will carry out the mandate of this order with due expedition, though, not later than one (1) week from the date of receipt of a copy of the order." 2. Counsel for the petitioners says that despite the fact that a copy of the order was served on the respondents on 29.12.2016, to date, the subject goods have been not released, despite the petitioners complying with the conditions imposed in the order dated 22.12.2016. 3. The record shows that the respondents, clea....
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....04.01.2011 (copy enclosed) with the following conditions:- (i) on payment of applicable export duty; (ii) on execution of bond for the value of the goods and appropriate security for fine and penalty leviable; (iii)after adequate number of samples as required including for possible prosecution may be taken/collected before such provisional release. Impugned order: "The Prinicipal Commissioner (Chennai III) had accorded permission for the provisional release of the subject goods, and the subject issue was presented before the Commisioner of Customs (Chennai IV). The Commissioner of Customs (Chennai IV) had accorded permission for the provisional release based on the final order dated 22.12.2016 in WP no.43....
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....uired Bank Guarantee the permission for export process will be granted." (emphasis is mine) 4. The petitioners are, therefore, in particular aggrieved by the fact that they have been called upon to furnish security in the form of Bank Guarantees' equivalent to 30% of the 60% of the export duty in each case. 5. As indicated above, the petitioners have also been called upon to furnish indemnity bonds, equivalent to the declared value of the subject goods. 5.1. In so far as the indemnity bond is concerned, counsel for the petitioners says that a personal bond has already been executed and thus, this condition is taken care of. 6. In these circumstances, according to me, seeking security in the form of Bank Guarantee is....