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2010 (12) TMI 381

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..... a fresh order in accordance with law giving detailed reasons for its decision - the appellant shall keep the bank guarantee alive till the adjudicating proceeding is completed - The appeal is disposed of - 6637 of 2002 - - - Dated:- 15-12-2010 - Dr. Mukundakam Sharma and Anil R. Dave, JJ. REPRESENTED BY : S/Shri Andhyarjuna, Sr. Advocate, K.J. Presswalla, Pratap Venugopal, Ms. Surekha Rama .....

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..... er six months. 2. The appeal was entertained by this Court and an order was passed on 7-10-2002 by this Court wherein a direction was given to the appellant to appear before the Adjudicating Authority pursuant to the notice issued to it and also to take part in the proceedings in the meanwhile. It was further made clear that no final order would be passed by the Adjudicating Authority without ob .....

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..... as passed on 25-8-1988. By the said order, the High Court allowed the appellants to export the goods upon furnishing a Bank Guarantee to the extent of the full import duty payable on the consignment with a further direction that a guarantee shall have to be of a Nationalized Bank and that export shall be permitted within 36 hours of the Bank Guarantee being furnished. Pursuant to the said order an .....

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..... ition, counsel appearing for the appellant has submitted before us that the said adjudication proceeding is barred under the Provisions of Section 28 of the Customs Act. The aforesaid issue which is sought to be raised in this appeal is a relevant issue and the same goes to the root of the adjudication proceeding. The adjudication proceeding has been completed by passing an order but the said orde .....

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..... cation Authority on January 14, 2011 for obtaining date for hearing. 8. In terms of the aforesaid observations and directions, the appeal stands disposed of. 9. However, we make it clear that the appellant shall keep the bank guarantee alive till the adjudicating proceeding is completed. It is also needless to state that while disposing of this appeal we have expressed no opinion or views eith .....

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