2010 (2) TMI 1143 - HC - Customs

Summary

Issues involved: Remand of appeal to Appellate Authority, validity of bank guarantee, compliance with interim order.

Remand of appeal to Appellate Authority: The High Court noted that the Writ Petition was filed to obtain interim relief against an order passed by the Assistant Collector of Customs. The appeal was preferred before the Collector of Customs (Appeals) in September 1987. The Court directed the Appellate Authority, now the Commissioner of Customs (Appeals), to decide the appeal on its merits within three months from the date of receipt of the Court's order. All contentions of the parties were kept open, and the Petitioner was required to keep the bank guarantee and personal bond alive until the appeal decision, as per the terms of the interim order dated 19.11.1987.

Validity of bank guarantee: It was brought to the Court's notice that the bank guarantee furnished by the Petitioner was valid until 26.11.2010. Both counsels made a joint prayer for the petition to be disposed of without examining the merits of the impugned order. The Court accepted the undertaking from the Petitioner's Advocate to keep the bank guarantee and personal bond active until the appeal decision by the Appellate Authority.

Compliance with interim order: The Court discharged the rule with directions for the Appellate Authority to decide the appeal within a fixed time schedule. The Petitioner was instructed to comply with the terms and conditions of the interim order dated 19.11.1987. The petition was disposed of with no order as to costs, based on the directions provided regarding the appeal and the maintenance of the bank guarantee and personal bond.