Customs, Excise and Gold Tribunal – Mumbai
Betts India Ltd. vs Commissioner Of Customs on 11 July, 2002
Equivalent citations: 2002 (146) ELT 148 Tri Mumbai
Bench: S T Gowri, G Srinivasan
ORDER
1. The application is for discharge arid return of the bank guarantee furnished by the applicant in support of the provisional assessment bond. Now that the appeal has been decided in its favour, we do not see the justification for the department not to return the bank guarantee. The Commissioner’s stand communicated to the applicant that he is “contemplating” filing an appeal against the Tribunal’s order cannot be a ground for not accepting the order. Unless operation of the Tribunal’s order is stayed it will have to be given effect to. The Commissioner is therefore directed to return the bank guarantee forthwith.