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TMI Blog2023 (7) TMI 1133X X X X Extracts X X X X X X X X Extracts X X X X ..... t otherwise in the same facts and circumstances it has been decided in above said order that bank guarantee amount was reduced from Rs. 12 Crores to Rs. One Crore. Therefore, there is no reason to defy the order of this Tribunal for fixing the amount of bank guarantee/ cash deposit to be furnished for provisional release of the goods. Merely by issuing a show cause notice which is nothing but only proposals, the circumstances of the earlier case decided in the order dated 11.11.2022 and in the present case are not different, therefore on this count, the amount of bank guarantee cannot be enhanced. There are no reason that despite this Tribunal passed an order in the appellant s own case which was accepted by the Revenue why different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k guarantee relied upon various judgments however, these judgments are not applicable in the facts of the present case as the goods involved is perishable edible goods. He further submits that the goods are neither restricted nor prohibited. It is his submission that learned Chief Commissioner has not followed the Tribunal order dated 11.11.2022 despite the same was accepted by the Revenue. He submits that in the said Tribunal decision dated 11.11.2022, against the goods valued at Rs. 4.08 Crores, a bank guarantee was fixed at Rs. One Crore. In the present case the goods are of same consignment by the same importer therefore, following the Tribunal order dated 11.11.2022, the bank guarantee directed by learned Chief Commissioner for Rs. One ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st the value of goods which is Rs. 72,22,361/-, a proportionate amount of bank guarantee should be fixed at Rs. 18 Lakhs. 5. As regards the learned Chief Commissioner s contention that in the present case, show cause notice was issued whereas in the earlier case there was no show cause notice. In this regard, we are of the view that merely by issuing a show cause notice which is nothing but only proposals, the circumstances of the earlier case decided in the order dated 11.11.2022 and in the present case are not different, therefore on this count, the amount of bank guarantee cannot be enhanced. 6. We do not find any reason that despite this Tribunal passed an order in the appellant s own case which was accepted by the Revenue why dif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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