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2011 (2) TMI 222

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..... alive all the bank guarantees furnished by them in terms of the impugned judgments/orders till the order of adjudication is passed - The Revenue shall not enforce the bonds or encash the Bank Guarantee till the order of adjudication is served on the respondents - the payment of demurrage/storage charges shall be determined by the authorities concerned after the final adjudication - notice issued by the High Court to an officer of the Revenue Department may be discharged - have not expressed any opinion on the conduct of officer concerned - Hence, the appeals stand disposed - 3642 of 2003 , 3643 of 2003 - - - Dated:- 15-2-2011 - D.K. Jain and H.L. Dattu, JJ. REPRESENTED BY : S/Shri Mohan Jain, ASG, D.K. Thakur, Deepak Jain, Vibhav M .....

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..... als. It would suffice to note that pursuant to order dated 16th June, 2000 and the impugned orders, all the consignments had been released on respondents complying with the afore-stated conditions. It is also stated that the bank guarantees furnished by the respondents in terms of the said orders are still alive. 4. Indubitably, after the release of the goods on the basis of provisional assessment, there has been no final adjudication of the Bills of Entry filed for clearance of the goods for home consumption. Under the given circumstances, we are of the opinion that instead of examining the correctness of the impugned orders at this juncture it will be in the interest of the revenue as well as the importers if all the import consignment .....

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..... t to an officer of the Revenue Department may be discharged. The prayer is opposed by Mr. A.K. Ganguly, learned senior counsel appearing on behalf of the respondents. As we have not adverted to and expressed our opinion on the respective contentions urged on behalf of the parties on the merits of the cases, we feel that it may not be proper for us to comment on the conduct of the officer concerned. Nevertheless, we are of the view that since the main grievance of the respondents-viz. release of consignments, stood addressed long time back, there is no point in keeping the writ petitions, filed in the year 2000, pending. Accordingly, we would request the High Court to take on board C.W.P. Nos. 8807 7717 of 2000, and dispose of the same as .....

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