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2012 (7) TMI 167 - HC - CustomsImport of Zircon - Whether Zircon is "Ore" - Zircon Ore and Concentrate - Permission to clear goods in question without payment of CVD till appeal is disposed of by Tribunal –assessee contested that some other persons similarly placed with the petitioner are not required to pay by virtue of the decisions of the authority situated in a different State on interpretation of the selfsame provisions of law- Held that:- Division Bench of this court in the past allowed the petitioner to release the goods on payment of 25% of the duty and on execution of a bond to pay the assessed amount if their appeal before the Commissioner (Appeals) failed with a direction to file such an appeal within a specified time - since a further appeal has been filed before the Tribunal by the petitioners and there is no decision on the above point by any Tribunal of this State the petitioners should be permitted to get the order of release of the similar goods during the pendency of the appeal before the Tribunal on the selfsame conditions imposed earlier by a Division Bench of this court which will abide by the decision of the Tribunal - direction to Tribunal to dispose of the appeal pending within a period of three months from date of Order.
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