2018 (8) TMI 335 - AT - Customs

Recall of Order - respondent directed to release the bank guarantee given by the appellant/applicant, at the stay stage - Held that - We are satisfied that against similar order (pari materia) Revenue preferred appeal before Hon ble Delhi High Court in Arif Khichi and Others 2018 (6) TMI 23 - DELHI HIGH COURT , and the Hon ble Delhi High Court has criticised the disposal of appeal by this Tribunal by way of remand, awaiting the final outcome in the case of Mangli Impex by the Apex court - Accordingly, following the ruling of Hon ble Delhi High Court in Arif Khichi and Others, we allow this misc. application and recall the final order dated 19.06.2017 in appeal number no. C/497/2010. Appeal fixed for final hearing on 8-8-2018.

Summary

Issues:
1. Implementation of final order for release of bank guarantee.
2. Jurisdiction of DRI to issue show cause notice.
3. Return of bank guarantee post disposal of appeal.
4. Recall of final order and decision on merits.

Analysis:
1. The appellant filed a misc. application seeking direction for the release of a bank guarantee given at the stay stage. The Tribunal had directed to keep the bank guarantee alive till appeal disposal (Para 2).
2. The Tribunal remanded the matter for fresh decision considering conflicting judgments on DRI's jurisdiction to issue show cause notice. The appellant argued for return of bank guarantee citing legal precedents (Para 3-5).
3. The appellant claimed entitlement to return the bank guarantee post-appeal disposal, facing hardship in maintaining it. They sought relief based on legal rulings favoring them (Para 6).
4. The appellant also requested recall of the final order for a decision on merits, citing a similar case and legal judgments supporting their stance (Para 7, 12).
5. The Revenue opposed the return of the bank guarantee, citing the Tribunal's direction to maintain status quo. They argued against considering the appellant's plea at that stage (Para 13).
6. The Tribunal, considering a similar case and criticism from the High Court, recalled the final order and fixed the appeal for a final hearing (Para 14-16).