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2016 (8) TMI 1250 - AT - CustomsPre-deposit - Section 129E of the Customs Act, 1962 - Circular No. 984/8/2014-CX, dated 16-9-2014 - Held that: - It can be seen that Para 4 of the said circular only prevents the recovery of the balance amount of duty and penalty and does not talk about the recovery of other dues - It is seen that the bond has been executed to safeguard any fine that may be adjudged in lieu of confiscation of the provisionally released goods. The goods have already been disposed of by the appellant and there cannot be any provision to return the goods - application rejected.
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