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TMI Blog2022 (3) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... OMS [ 2021 (3) TMI 384 - SUPREME COURT] , it goes without saying that, depending upon the outcome of the decision, what shall be the further consequential action, can be decided and that may be indicated by the Hon'ble Supreme Court. However, as on date, since there has been no adjudication proceedings pending against the petitioner and that has been set aside in the eye of law, the respondents cannot hold the Bank Guarantee given by the petitioner without any authority. Therefore, this Court feels that the prayer sought for in this writ petition can be considered and granted. There shall be a direction to the respondents to return back the Bank Guarantee for an amount of ₹ 7,49,088/- issued by Axis Bank, Purasawalkam, B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eral writ petitions were grouped together and listed under the cause list caption 'GROUPING MATTERS (CUSTOMS ACT)'. 3. Some of the writ petitions listed under the aforesaid caption have been re-notified. The captioned matters are other than those that have been re-notified. This common order will govern the captioned writ petitions. 4. By consent of counsel for respective writ petitioners and learned Solicitor i.e., Additional Solicitor General of India, instructed by the Revenue counsel, all the captioned writ petitions are disposed of by saying that in the light of paragraphs 5 6 of the previous proceedings dated 04.10.2021, all the show cause notices, consequential orders, if any (wherever applicable) are set aside, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is by DRI official and not by customs authorities, hence, the said DRI is not the proper officer within the meaning of Section 28 of the Customs Act and on that ground, since the law having been declared by the Hon'ble Supreme Court of India in Canon India case (cited supra), following the same, the learned Judge allowed the writ petition along with similar writ petitions in the order cited supra. 6. Therefore, the learned counsel appearing for the petitioner has submitted that, when the very adjudication order itself is no more available in the eye of law, during the pendency of the adjudication proceedings the Bank Guarantee issued by the petitioner cannot be retained by the respondents. Therefore, in order to get back the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 08.03.2022. Therefore, once those cases are taken up by the Hon'ble Supreme Court and decided in one way or other, depending upon the outcome of the decision to be made, then only the final fate of the adjudication proceedings, which were subject matter in various writ petitions, though had been set aside and quashed would be decided. Till such time, according to the learned Senior Panel Counsel for the respondents, no finality could be reached. Therefore, at this juncture, the petitioner is not entitled to get back the Bank Guarantee executed by him. 9. I have considered the said submissions made by the learned counsel appearing for both parties and have perused the materials placed before this Court. 10. For whatever reason, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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