Shipping bill finalisation and bank guarantee retention over alleged "Gutka" exports-decision remitted due to missing reasons and sampling

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....Where customs sought to finalize a shipping bill and retain bank guarantees based on laboratory test reports alleging the goods were "Gutka," the Court found the administrative decision-making deficient because no fresh samples were drawn and no reasons were recorded to justify the adverse finding or the need for a second CRCL report. As the exporter's multiple representations for release of the bank guarantees had neither been answered nor decided, the matter was remitted for holistic reconsideration. The authority was directed to decide the representations on release of bank guarantees by a fixed date and, if a show cause notice was proposed, to issue and decide it within stipulated timelines, and the petition was disposed accordingly. - HC....