TaxTMI 
TaxTMI 
2021 (3) TMI 539
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....sel for the respondents. 3. In both the writ petitions prayer has been made for return of bank guarantee. Though facts in both the cases are identical, for the sake of convenience, we may advert to facts pleaded in Writ Petition (St.) No.95825 of 2020. 4. Petitioner had imported the goods "Trapazoidal Shaped Pre-Painted GI Roof Profiles" (different shapes and designs) and filed bill of entry when the shipment reached the concerned seaport. On the ground that the customs tariff heading of the imported consignment declared by the petitioner was not correct leading to undervaluation, demand cum show cause notice dated 27th March, 2018 was issued to the petitioner by the Joint Commissioner of Customs, Pune. It may be mentioned that the import....
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....nt had initially claimed the classification under CTH 73089090 and also made alternative classification under CTH 7216. As against the classification of the subject goods claimed by the appellant, the department has classified the said product under CTH 7210. The dispute with regard to classification of the subject goods was under challenge before the Tribunal in the case of Prabhat Steel Traders Pvt. Ltd. and Kavi Commercial Ltd. The Tribunal vide Order No. 8519485195/2019 dated 25.01.2019 has disposed of the appeals, holding that the product in question should appropriately be classifiable under CTH 72169100. Since the operation of the said order of the Tribunal has not been stayed or overruled by the higher judicial forum, as per the pri....
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....ended. When the petitioner came to know about it, it represented before respondent No.4 on 7th May, 2020 for return of bond and bank guarantee. Ultimately, respondent No.4 informed the petitioner vide letter dated 9th October, 2020 that department has filed appeal before the Supreme Court against the order dated 12th December, 2019 of CESTAT. Therefore, the bank guarantee and bond could not be released/ returned unless the issue is decided finally by the Supreme Court. 10. It was at that stage that the two writ petitions came to be filed. 11. Respondents in their reply affidavit have taken the stand that department has filed civil appeal before the Supreme Court against the order of CESTAT and that it has got a good case on merit. Therefo....