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2015 (4) TMI 239 - SC - CustomsConfiscation of goods - appellant had failed to deposit the recovery amount depicted - Held that:- It is apparent, that in view of the appellant's written acknowledgement he could have been required to make good the deficiency in the goods deposited with him, by making payment therefor. The complaint also alleges, that action was initiated against the appellant, only on account of his having not deposited the required amount, consequent upon the issuance of Demand Notice - ends of justice would be met, if the the appellant deposits the amount indicated in the Demand Notice dated 05.09.1995, along with interest at the rate of 9%. The appellant undertakes to deposit the amount claimed from him by the Collectorate of Customs and Central Excise, Shillong , along with interest above-mentioned, within four weeks from today. In the event of the appellant not making the above deposit, the instant appeal will be deemed to have been dismissed, resulting in the revival of the proceedings pending before the Chief Judicial Magistrate, Imphal , Manipur. In case such a deposit is not made, it shall also be open to the Customs Department, to recover the amount due, as arrears of land revenue. - Decided conditionally in favour of assessee.
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