TaxTMI 
TaxTMI 
2006 (10) TMI 155
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.... the petitioners is that they filed 13 and 10 bills of entry respectively for clearance of imported second/defective CRGO electrical steel strip cutting in irregular shapes and sizes through Pondicherry Inland Container Depot and declared the value of the goods at USD 350 per MT. The said bills of entry were assessed provisionally determining the value at USD 485 per MT on the basis of the contemp....
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....as per the impugned orders. The reason for invoking the jurisdiction of this Court is that without passing any interim order or even disposing the main appeals, the differential amounts have been tried to be recovered from the petitioners. 4. Learned counsel for the petitioners submits that in respect of an identical import, earlier, the Department has taken a view as taken in this case, which wa....
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.... by the petitioners. It is the grievance of the petitioners now that without passing any orders either in the main appeals or in the stay applications, the bank guarantees given by the petitioners for the differential value, when the goods were cleared provisionally, are sought to be invoked, which is impermissible in law. 7. Having regard to the said facts, I am of the view that instead of admit....