{"id":243609,"date":"2021-02-09T14:15:00","date_gmt":"2021-02-09T08:45:00","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=243609"},"modified":"2021-04-09T12:41:33","modified_gmt":"2021-04-09T07:11:33","slug":"cestat-condition-of-bank-guarantee-found-exorbitant-tribunal-allows-appeal-reducing-amount-of-the-bank-guarantee","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/09\/cestat-condition-of-bank-guarantee-found-exorbitant-tribunal-allows-appeal-reducing-amount-of-the-bank-guarantee\/","title":{"rendered":"CESTAT | Condition of bank guarantee found exorbitant; Tribunal allows appeal reducing amount of the bank guarantee"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal which was filed against Order passed by the Commissioner of Customs whereby; the appellant\u2019s imported seized goods had been provisionally released subject to the execution of bond for full value with Bank Guarantee of Rs1, 38, 12,513. The appellant had challenged the said order on the ground that the condition of bank guarantee is exorbitant therefore, they seek a reduction in the amount of the bank guarantee.<\/p>\n

The Counsel for the appellant, Mr Hardik Modh submitted that the subject goods were seized alongwith other consignment under common seizure.<\/p>\n

The Tribunal relied on the Order dated 16-07-2020 in the case of Wittenia Multi trading (P) Ltd. which had the same facts and it was held that,<\/p>\n

    \n
  1. We have heard both sides and perused the record. In the overall facts of the case, we find that there is prima-facie case of malafide on the part of the appellant to claim exemption fraudulently. However, this is not our conclusion on the merits of the case as the detailed investigation is pending. We also find that the appellant requested for provisional release for re-export of the goods. In that case, a lenient view can be taken. Needless to say that the appellant shall clear the goods on payment of duty as assessed by the Customs. In these circumstances, we are of the view that the appellant deserve for some leniency as regards terms of provisional release of the seized goods. Accordingly, we hold that goods may be provisionally released on furnishing bond of total value with bank guarantee of the amount of 50% of the total duty. <\/em><\/li>\n<\/ol>\n

    Thus, the appeal is partly allowed in the above terms. Early hearing application also disposed of.\u201d<\/em><\/p>\n

    The Tribunal allowed the appeal coming to the conclusion the seized goods shall be released on furnishing bond of total value of the goods with a bank guarantee of the amount of 50% of the total duty.[MM9 International v. C.C.- Mundra, 2021 SCC OnLine CESTAT 82<\/b><\/a>, decided on 04-02-2021]<\/p>\n

    \n

    Suchita Shukla, Editorial Assistant has put this story together.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[3981,44394,29785],"class_list":["post-243609","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-bank-guarantee","tag-bond","tag-law"],"yoast_head":"\nCESTAT | Condition of bank guarantee found exorbitant; Tribunal allows appeal reducing amount of the bank guarantee | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/09\/cestat-condition-of-bank-guarantee-found-exorbitant-tribunal-allows-appeal-reducing-amount-of-the-bank-guarantee\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Condition of bank guarantee found exorbitant; 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Karia, JJ. partially allowed a stay order for the release of diamonds confiscated by the Customs Department after imposing fine and some subsequent conditions.\u00a0 Custom Department seized rough diamonds valued at Rs 1,05,58,474 from the respondent herein for\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/12\/1200px-Gujarat-High-Court-1.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":268452,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/15\/whether-the-credit-availed-by-bank-on-service-tax-paid-for-insuring-deposits-eligible-for-cenvat-credit-or-not-cestat-answers\/","url_meta":{"origin":243609,"position":1},"title":"Whether the credit availed by bank on service tax paid for insuring deposits, eligible for CENVAT Credit or not? 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Anjani Kumar (Technical Member) allowed an appeal which was filed aggrieved by the order of the original authority confirming the demand interest and imposed penalty, including a separate penalty on the Former\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":242096,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/11\/cestat-whether-cenvat-credit-of-service-tax-paid-on-the-deposit-insurance-service-provided-by-the-dicgc-available-tribunal-explains-while-allowing-appeal\/","url_meta":{"origin":243609,"position":2},"title":"CESTAT | Whether Cenvat credit of service tax paid on the deposit insurance service provided by the DICGC available; Tribunal explains while allowing appeal","author":"Editor","date":"January 11, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ajay Sharma (Judicial Member) allowed an appeal which was filed challenging the order passed by the Commissioner by which he had rejected the appeal filed by the Appellants while upholding the Order-in-Original. The issue involved was whether the Appellant was eligible to\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":323734,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/06\/cestat-quashes-order-including-royalty-in-transactional-value-of-imported-raw-materials-scctimes\/","url_meta":{"origin":243609,"position":3},"title":"\u2018Difference between amount payable as condition of import and sale of goods\u2019; CESTAT quashes order including royalty in transactional value of imported raw materials","author":"Arushi","date":"June 6, 2024","format":false,"excerpt":"The Tribunal stated that there is no such condition in the Technology License Agreement which provides that royalty payment is a pre-condition for sale\/import of raw materials and there is no evidence to establish how the royalty payment is linked to the import of raw materials.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":233581,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/08\/08\/cestat-company-providing-service-to-member-companies-without-consideration-not-liable-to-service-tax-under-business-auxiliary-service-bas\/","url_meta":{"origin":243609,"position":4},"title":"CESTAT | Company providing service to member companies without consideration not liable to service tax under Business Auxiliary Service (BAS)","author":"Editor","date":"August 8, 2020","format":false,"excerpt":"Suchita Shukla, Editorial Assistant has put this story together","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":202450,"url":"https:\/\/www.scconline.com\/blog\/post\/2018\/09\/28\/packing-and-affixing-brand-names-amount-to-manufacturing-appellants-held-liable-to-pay-duty\/","url_meta":{"origin":243609,"position":5},"title":"Packing and affixing brand names amount to manufacturing; appellants held liable to pay duty","author":"Bhumika Indulia","date":"September 28, 2018","format":false,"excerpt":"Customs Excise & Service Tax Appellate Tribunal (CESTAT): This appeal was filed before V. Padmanabhan, Member (Technical) against the decision of Commissioner of Customs who upheld the order of Adjudicating Authority imposing duty on the appellants. 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