2008 (8) TMI 43

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..... ave released the goods without the assessee filing the Bills of Entries - Department is directed to encash the Bank Guarantee, particularly, because the goods have been released – revenue’s appeal is accordingly allowed
S.H. Kapadia and B. Sudershan Reddy, JJ. S/Shri Gopal Subramanium, ASG, Ms. Aruna Gupta, S.N. Terdol and B.V. Balaram Das, Advocates, for the Appellant. S/Shri P.S. Patwali S .....

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..... ssessee filing the Bills of Entries. With these observations, we set aside the impugned order. We also permit the Department to encash the Bank Guarantee, particularly, because the goods have been released. 3. For above reasons, we also set aside the Order passed by the High Court in Contempt Jurisdiction. 4. In the facts and circumstances, we further request the High Court to hear and dispose o .....

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