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2024 (3) TMI 419 - ANDHRA PRADESH HIGH COURTMaintainability of appeal - time limitation - Recovery of the Amounts during the Pendency of Appeal - Circular No. 984/8/2014-CX - encashment of the Bank Guarantee - HELD THAT:- In view of the circular, the position on recovery is clear. The authorities are expected to act accordingly and we see no reason as to why the circular would not be followed, subject to the petitioner following the conditions stipulated therein. In view of the statutory alternative remedy of appeal and as the petitioner is also ready to approach the appellate authority by complying with the statutory conditions within the period of limitation of 60 days, the writ petition is being disposed of finally, providing that the petitioner shall file the statutory appeal by complying the statutory pre-deposit condition, within the limitation period of 60 days from the date of the order impugned in this petition, dated 30.12.2023 and thereupon he may approach the competent authority with proof of deposit along with copy of memo of appeal, as per the circular against the recovery for rest of the amount. Since the period of limitation of 60 days for filing appeal has yet not expired, till the period of limitation of 60 days is over, any coercive action pursuant to clause (4) in the impugned order will not be taken against the petitioner. The Writ Petition is disposed of finally in the aforesaid terms - As a sequel thereto, miscellaneous petitions, if any pending, shall also stand dismissed.
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