2019 (10) TMI 697

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....ariwala, Assistant Commissioner (AR) for the Respondent ORDER RAMESH NAIR : This is an appeal filed by the appellant against order-in-original whereby order of the Principal Commissioner, Customs House, Mundra was communicated by Assistant Commissioner, Import Section, Customs House, Mundra, according to which the order of provisional release of the imported goods was passed. Ld. Principa....

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....at even though the appellant deposited the entire duty amount, interest and penalty despite the fact that Principal Commissioner ordered for execution of bank guarantee for Rs. 85Lakh. He further submits that this Tribunal in the case of Radha Trading vs. CC, Kandla vide order No. A/11292-11299/2018 dated 02.07.2018 disposed the appeal on the identical issue of provisional release wherein bank gua....