2020 (9) TMI 810

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....E MR. JUSTICE PRATEEK JALAN Petitioner Through:  Ms. Anjali J. Manish and Mr. Priyadarshi Manish, Advocates Respondents Through: Mr. Amit Bansal, Senior Standing Counsel with Mr. Aman Rewaria, Ms. Vipasha Mishra, Advocates JUDGMENT : D.N.PATEL, Chief Justice (Oral) Proceedings in the matter have been conducted through video conferencing. 1. Having heard learned counsel for both....

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....petitioners, now the Orders-in-Appeal dated 04.09.2020 have been passed in all the aforesaid three matters in respect of aforesaid bill of entries. The Orders-in-Original have been modified to some extent for provisional assessment as under:- i. The bond of assessable value has to be given by the petitioners as stated in Order-in-Original. ii. Instead of bank guarantee for 100% o....