2012 (8) TMI 727

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..... formalities,if any, the goods will be released to him as early as possible and without delay. - WP(C).No. 18536 of 2012 (N) - - - Dated:- 10-8-2012 - MR.JUSTICE T.R.RAMACHANDRAN NAIR, J. For Appellant: SRI.P.RADHAKRISHNAN, SRI.MADHU RADHAKRISHNAN, SRI.NELSON JOSEPH, SRI.M.D.JOSEPH. For Respondent: SRI.JOHN VARGHESE, SC, CEN. BOARD OF EXCISE., SRI.THOMAS MATHEW NELLIMOOTTIL,SC, CE .....

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..... at the same will be a harsh condition in the light of the commercial practices and other factors and he is also relying upon various orders passed, produced as Exhibits P10 to P12 herein, in respect of Mathilakom ICD. 3. Heard the learned Standing Counsel for the Department, who relied upon the decision of a Division Bench of this Court in Mohammed Fariz and Co. v. Commissioner (2011(2) KHC 84 .....

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..... st course open to the Department is to demand Bank Guarantee from the local branch of a Nationalised Bank for balance provisional duty determined, so that recovery is ensured without any necessity for the Department to chase the parties and looking for their assets. In fact, credentials of the importer/exporter and such other matters should weigh with the Department in relaxing the condition for s .....

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