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2018 (9) TMI 2139

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..... - HELD THAT:- Without commenting upon the merit of the subject writ petition and in view of willingness on the part of the petitioners to furnish full bank guarantee towards security for the amount of Rs. 9 lakhs for releasing goods provisionally, the respondent authorities are directed to release the seized goods of subject matter upon petitioner furnishing the bank guarantee within 7 days from .....

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..... cargo from the appropriate authority for compliance of norms prescribed under Hazardous Other Waste (Management and Transboundary Movement) Rules, 2015 in view of stand of the petitioners that no such permission is required as the materials imported do not form hazardous waste. 3. Upon issuance of the notice, Mr. Parth Divyeshwar, learned Standing Counsel appears for the respondent authoriti .....

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..... and even our attention is drawn to Circular No. 30/2017-Cus. dated 18- Jul-2017 which contains guidelines for retesting samples etc. issued by Ministry of Finance (Department of Revenue), Central Board of Excise Customs, New Delhi. But the issue according to us, at this stage, is in a narrow compass since show cause notice issued on 13.04.2018 by Additional Commissioner, Customs, Ahmedabad where .....

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..... ities to release the seized goods of subject matter upon petitioner furnishing the bank guarantee within 7 days from today subject to adjudication qua the notice dated 13.04.2018 and also outcome of the sample testing report by CRCL, New Delhi. 6. With the above direction, at this stage, we are inclined to dispose of this writ petition. Notice is discharged. Direct service is permitted. - .....

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