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2005 (1) TMI 624

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..... nt. [Order]. P.C. : Learned counsel for the petitioner in this petition has made a statement that the bank guarantee has already been renewed and handed over to the concerned authorities. Learned counsel for the Revenue after verifying the said fact makes a statement that the renewed bank guarantee has been received by the Revenue. Statements made by both the parties are taken on record. .....

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..... ills of entry and invoices pertaining to the petitioner were allowed to be cleared. In other words, the interim order operated in favour of the petitioner and the goods were allowed to be cleared on compliance of the above conditions. 5. Now, what remains in the final adjudication of duty liability i.e. finalisation of the provisional assessment on the basis of which the goods were allowed to be .....

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..... ly adjudicated upon in the departmental adjudication proceeding in which disputed questions of fact can also be gone into which this Court may not be able to resolve in exercise of writ jurisdiction under Article 226 of the Constitution of India. 9. In the above premises, Revenue is directed to proceed with then adjudication proceedings as expeditiously as possible and to finally conclude the as .....

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