- (1.) The solitary point raised in this writ petition relates to the action of the customs authorities in invoking the bank guarantee before the statutory period for an appeal having expired. At the time of provisional release of the subject goods, the petitioner furnished a bank guarantee as well as PD Bond with the customs authorities. The petitioner also paid the duty so assessed by the customs authorities together with interest as applicable under the Customs Act.
(2.) Subsequently, the customs authorities by the order-in-original dated 18-11-2013 imposed a redemption fine of Rs. 81,61,500/- as well as the penalty.
(3.) The said order is amenable to be challenged before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). The petitioner apprehends that the authorities may take recourse for invocation of the bank guarantee before the period to prefer an appeal expires. While the appeal and the application are pending, the petitioner caused a letter dated 11th December, 2013 requesting the customs authorities to forbear from invoking the bank guarantee though there is some confusion whether the appeal, in fact, was filed or not, as according to the petitioner, the same was misquoted.;