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2022 (3) TMI 956 - HC - CustomsRecovery proceedings while appeal in pending in the absence of any Stay order - Valuation of imported goods - rejection of declared value - price declared was comparable to the value derived from NIDB or not - Rule 41 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 - HELD THAT:- It is evident that the appellant has filed an appeal before the Tribunal, as against the order dated 25.04.2019 passed by the Commissioner of Customs (Appeals-II) in Order in Appeal SEA.C.Cus II No.338/2019. Pending appeal, the appellant filed two applications, one for grant of interim stay and another for fixing a date for final hearing of the appeal. The Tribunal fixed 11.03.2020 as the date for final hearing of the appeal and therefore, the appellant withdrew the application for grant of interim stay. However, it is stated that due to want of coram and prevalence of Covid-19 Pandemic situation, the appeal could not be taken up for hearing on the date fixed by the Tribunal. The appellant has filed the instant application for restoration of the application for interim stay by stating that the department is attempting to implement the order-in-original (denovo) No.64397/2018 dated 11.07.2018 passed by the Deputy Commissioner of Customs, which was confirmed by the first appellate authority on 25.04.2019, notwithstanding the fact that the order dated 25.04.2019 is the subject matter of appeal pending before the Tribunal. The application for restoration of the stay application filed by the appellant was rejected by the Tribunal on 24.01.2022, which has prompted the appellant to approach this Court with this appeal. It is evident that the appeal filed by the appellant is pending for quite some time and during the pendency of the appeal, it is contended that the Department is seeking to implement the order passed by the original authority. It is also seen that the appellant withdrew the application for interim stay when the Tribunal fixed a date for final hearing of the appeal - The respondent shall not make any recovery from the appellant till the disposal of the appeal pending before the Tribunal. Appeal disposed off.
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