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2014 (7) TMI 920 - HC - CustomsRecovery of demand when stay application is pending before tribunal - classification dispute - import of "steaming non-coking coal" - classifiable as Steaming Coal or bituminous coal - Held that:- when stay application is pending before the CESTAT, the second respondent should not resort to any coercive action for collection of any amount, till the stay application is disposed of by the CESTAT. Therefore, the writ petitions are disposed of directing the the second respondent not to take any coercive steps for recovering any amount from the petitioners, till the disposal of the stay application by the CESTAT. - Decided in favor of assessee.
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