1993 (8) TMI 74 - HC - Central Excise

Summary

The petitioners imported Silicon coated Low Carbon Electrical Steel Sheet Cuttings, which were found to be defective. Customs authorities initially declined to clear the goods, but a court order allowed clearance. Despite this, the authorities did not take further action for over 10 years. The court ruled in favor of the petitioners, directing the discharge of the Bank guarantee without any costs.