High Court of Bombay at Goa Quashes Coercive Encashment of Bank Guarantee in Customs Case, Citing CBEC Circular and Precedent. Encashment on Same Day as Service of Order-in-Original Held Improper Under Section 129E of Customs Act, 1962....
The petitioners, a proprietary concern and a partnership firm, challenged the coercive encashment of a bank guarantee by the Customs authorities. The dispute arose from an Order-in-Original dated 30.0...




