Held: We have gone through the judgment of the Administrative Tribunal wherein it has been found that 717 days was consumed for the disposal of the proceeding though time limit was 180 days. This proceeding ended en 13.10.1991 and the time limit that was there in the rule was withdrawn with effect from 3.2.1992 and from this the
Administrative Tribunal found that there was no wrong in the judgment of the Tribunal in holding that the case is barred by limitation. We have considered the judgment of both the Tribunals and also the admitted position that there was approval of amendment of the rule on 3.2.1992 which has no retrospective effect and thereby it appears that the case is barred by limitation.

Rajshahi Krishi Unnayan Bank Vs. Md. Ahsanul Kabir 10BLT (AD)-37

Rule for Personal Guarantees

In the instant case the impugned order seems to be worse because the order for release of goods has been made upon a personal guarantee for the difference between C & F value and loaded value as demanded by the customs authority. Personal guarantee is generally a weal and uncertain security and the creditor more often than not may have to chase a will-o-the-wisp. Such guarantees are deprecated and the Court will be well advised not involve public authorities from running after such personal guarantees.

Commissioner of Customs Vs. Abu Hasnat & Ors 8BLT(AD)-27