Tax appeals dismissed as moot after assessee furnished bank guarantees and personal bond, making provisional-release relief academic

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....The HC dismissed as infructuous the tax appeals, special civil applications and ancillary civil applications concerning provisional release of imported inshell walnuts and black pepper, where the respondent-assessee has since complied with the Department's conditions by furnishing bank guarantees in addition to the personal bond previously ordered by the Tribunal. Because the essential relief sought-release on execution of a provisional duty bond/surety instead of a bond with security/bank guarantee-has been rendered academic by the subsequent provision of the required bank guarantees and personal bond, the applications are disposed of as having ceased to present a live controversy and are therefore dismissed.....