2001 (3) TMI 108

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.... Articles 226 and 227 of the Constitution of India is, an order dated 27-11-2000 (Annexure P5-A), passed by Deputy Commissioner of Customs by which the petitioner is asked to execute the Bond for the value of the goods as also to furnish a Bank Guarantee for Rs. 60,00,000/-. The order reads as under :- "In this connection it is to intimate you that the Hon'ble Commissioner is pleased to allow p....

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..... The petitioner further states that they having deposited the full value of duty amounting to Rs. 19,95,986/- with the department, they may not be forced to furnish Bank Guarantee for the amount in question. 3.The stand of department as urged by learned Counsel for the department is that the case is covered by Section 143 of Customs Act which empowers the department to insist for bond as also ....