2009 (3) TMI 106

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....his petition is taken up for final hearing and disposal today Rule. Learned counsel for the respondents is directed to waive service. 2. This petition has been preferred with the following prayers:- "(A) That Your Lordships may be pleased to issue a Writ of Mandamus or a Writ in the nature of Mandamus or any other appropriate writ, direction or order, directing the second respondent herein t....

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....intercepted by police on 23-10-1999 were found to be carrying 551 gold bars. After various proceedings of adjudication and appeal under the provisions of the Customs Act, 1962, the petitioners succeeded before the Appellate Tribunal, Mumbai, as recorded in order of 30-9-2005. [2006 (202) E.L.T. 635 (Tri.-Mum.)]. Against the same, Revenue filed Tax Appeal and the said appeal came to be dismissed. R....

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....e the confiscation and the penalties levied [2008 (226) E.L.T. 641 (Tri.-Ahmd.)]. 5. On 9-6-2008 petitioners moved the Commissioner seeking return of the Bank Guarantee papers. This request was followed by communications dated 10-7-2008, 14-11-2008 and 15-12-2008. The Commissioner did not respond to the said communications and hence the present petition. 6. To complete the narration of the e....

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....f further proceedings, including implementation of order dated 31-3-2008 made by the Tribunal, the High Court has not acceded to the said applications and no orders have been made in favour of Revenue. It has also further been stated that the Bank Guarantee in question has expired and as of today the said guarantee is not in subsistence. 8. Heard learned advocate for the petitioners and the lea....