2006 (8) TMI 203

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cipal Bench, New Delhi in Customs Appeal No. 350-357/05. 2.The Petitioner sought to import some goods on the basis of licenses which were either forged or bogus. Consequently, adjudication proceedings were initiated against the Petitioner and orders were passed directing the Petitioner to pay some duty as well as penalty. 3.Feeling aggrieved, the Petitioner filed an appeal before the Tribunal an .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , filed an application for modification of the order dated 1st June, 2005. This application was taken up for consideration on 26th July, 2005 and the Tribunal declined to modify its earlier order and four weeks time was granted to the Petitioner to make the deposit. 5.Feeling aggrieved, the Petitioner filed writ petitions in this Court being Nos. W.P. (C) Nos. 13431/05, 13432/05, 13440/05, 13448/ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f a bank guarantee was required to be modified. This Court considered the submission and granted liberty to the Petitioner to approach the Tribunal for modification of the order requiring it to furnish a bank guarantee for 50% of the disputed amount in this case the issue is covered by the decision of the Mumbai Bench of the Tribunal. 7.Thereafter, the Petitioner filed an application before the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ce licenses were forged or bogus and that they were used to make imports of duty free materials and payments were made to a fictitious firm called UNO Enterprises. The Tribunal noted that the facts in present case were completely different from the case decided by the Mumbai Bench and therefore there was no application of the decision laid down by the Mumbai Bench to the facts of the present case. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . However, liberty is granted to the Petitioner to furnish a bank guarantee for 50% of the deposit of duty within a period of six weeks from today failing which the appeal filed by the Petitioner will have to be dismissed for non-compliance. We also make it clear that any observation made by us in this order as well as by the Tribunal in the impugned order dated 5th June, 2006 are for the purposes .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X