B P Wire Industry Vs Commissioner (CESTAT Allahabad)
CESTAT Allahabad held that condition for furnishing Bank Guarantees for star export houses has been relaxed by Circular No. 32/2009-Cus. dated 25.11.2009. Accordingly, Commissioner directed to provisionally release of seized goods.
Facts- M/s B.P. Wire Industry has filed the present appeal whereby the Appellant seeks to challenge the Provisional Release Order dated 25.02.2025 passed by the Commissioner, Customs (Preventive), Commissionerate Lucknow. On the grounds, interalia, the Commissioner has vide his order for provisional release of the seized goods i.e imported Betel Nuts and Betel Nuts Power to be exported has imposed a condition of furnishing Bank Guarantee.
Conclusion- Held that in the present case, specific circular No. 32/2009 does not require furnishing of Bank Guarantees for star export houses; and, the condition of furnishing Bank Guarantees in another circular have been set aside by Hon’ble Delhi High Court as mentioned above. Therefore, respectfully following the ratio of the above cited decision, I hold that Circular No. 01/2011-Cus dated 04.01.2011 being general in nature has been wrongly applied in the present case inasmuch as the present case is governed by Circular No. 32/2009-Cus dated 25.11.2009 where there is no requirement of furnishing of Bank Guarantee.
