TMI Blog2016 (4) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellant : Shri N. Anand , Adv. For the Respondent : Shri N.R.Bhaskar , Adv. ORDER Heard the learned counsel for the petitioner and the learned counsel for the respondent. 2. The petitioner is said to be a public limited company engaged in the business of scientific research and export of research services and is claiming to be a 100% export oriented Software technology park industrial u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder passed by the respondent herein, wherein the duty free goods imported by the petitioner were confiscated under the provisions of the Customs Act, 1962 and also duty foregone on them, that is duties of customs and central excise and other levies like fine and penalty came to be demanded by the Respondent No.1 against the petitioner vide adjudication order No.02/14-15 dated 30.03.2015. Aggrieve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be allowed to remove the goods at all, either partially or otherwise and a notice of demand has been issued threatening action against the petitioner. It is in this piquant situation that the petitioner is before this Court. In that, the petitioner is unable to make the preconditional deposit before the CESTAT in seeking appropriate reliefs and the respondent having remained firm in its decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct to the result of the appeal, it would meet the ends of justice. Therefore, on sale of such goods, the amount shall firstly be deposited as a pre-conditional deposit before the CESTAT and the remaining amount under protest shall be appropriated by the respondent, subject to the result of the appeal. The CESTAT shall thereafter address the interim application or even the main appeal itself, with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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