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2013 (1) TMI 559 - MADRAS HIGH COURTWrit Of Certiorari - Petitioner challenges the Circular No.967/01/2013-CX dated 01.01.2013 and the consequential notice for recovery dated 09.01.2013 - Held that:- An appeal has been filed to the third respondent, the Commissioner of Customs (Appeals) on 22.12.2011 along with the stay application and no hearing has been granted so far. In the meanwhile, recovery notice has been issued on 09.01.2013 based on the impugned Circular dated 01.01.2013. despite filing of the stay application, the direction for recovery makes it mandatory for the authority to recover the amount within a period of 30 days after the filing of the appeal even if there is a stay application pending and has not been disposed of. The plea taken is that the proviso to section 129-E of the Customs Act does not specify any time limit. In such view of the matter, it is pleaded that the circular overreaches the provisions. Direction to post the matter on 31.01.2013 & there will be an order of interim stay till then.
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