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Commissioner of Customs (Import) ACC Sahar Mumbai Versus M/s. Parksons Packaging Ltd.

2015 (326) E.L.T. 177 (Tri. - Mumbai) - Demand of differential duty - Held that:- Revenue has not referred to any provisions of law under which it seeks stay of the order. We find that w.e.f. 6/8/2014 Section 129 E of the Customs Act was amended. Prior to this date Section 129 E provided that where in particular case the appellate Tribunal is of opinion that the deposit of duty, penalty, etc. would cause undue hardship to a person, the appellate Tribunal cannot dispense with such deposit under c .....

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he dispute arises from a classification matter. The respondent had deposited differential duty demand of ₹ 9,49,119/-. Apart from confirming appropriate duty demand the adjudicating authority also confiscated the goods and imposed fine and penalty. Being a classification matter, Commissioner (Appeals) thought it fit not to uphold the confiscation and consequente fine and penalty. 2. Revenue has filed this appeal praying for stay of the impugned order passed by the Commissioner(Appeals). 3. .....

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