2008 (12) TMI 218

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.... Customs Authorities, Nhava Sheva. By the impugned order, the department has rejected the prayer of the petitioners to release part of the goods without bank guarantee and ordered release of the goods provisionally based on submission of a bond for full value of the goods and 25% bank guarantee furnished by the petitioners. 2. Learned counsel for the petitioners vehemently submitted that it is no....

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.... is pertinent to note that the main issue is pending with the department and since the petitioners have sought provisional release, it would not be just and proper to deal with the matter on merits, as it may prejudice the case of either side. However, in the facts and circumstances of the case and considering the fact that initially the goods were allowed to be released on payment of duty and sub....