(Vijay Daga, J)

Rule returnable forthwith.

1. Heard finally by consent of parties.

2. Perused petition and counter affidavits.

3. The petitioner, through this petition filed under Article 226 of the Constitution of India, has brought to our notice prima facie, wilful and deliberate disobedience on the part of the Assistant Commissioner of Customs (Import) to the law laid down by this Court in the case of Mahindra and Mahindra Ltd vs.Union of India 1992 (59) ELT 505 (Bom), Ocean Centres vs Union of India 2005 (180) OLT 313 (Bom); and in the case of Noble Society vs Union of India 2005 (187) ELT 438 (Bom) wherein this Court has laid down and followed from time to time that during the period of limitation available for filing an appeal, no coercive action should be taken to enforce the order. The Assistant Commissioner of Customs (Import) in breach of the law laid down by this Court, which was specifically brought to its notice, encashed bank guarantee worth Rs.14,33,000/- (before expiry of the appeal period) which was furnished by the petitioner by way of security pending adjudication of dispute.

4. When the aforesaid prima facie and willful disobedience was brought to our notic