2021 (9) TMI 558

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..... (s) : None ORDER The only question which arises for consideration in the instant statutory appeal is what would be the criteria that should be adopted - either by the State or an authority of the State - whenever it is granted any discretionary power either to increase or decrease any amount which is required to be deposited as security under any statutory provision, especially in revenue relate .....

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..... stant case, the subject-matter of challenge is a judgment and order dated 6th February, 2020, passed by the learned Customs, Excise and Service Tax Appellate Tribunal, Kolkata Eastern Zonal Bench, Kolkata, in Customs Appeal No.77453 of 2019. By the said judgment and order, two statutory appeals filed by the appellant before the learned Tribunal (being respondent herein) against the "Provisional Re .....

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..... 1962, is required to be looked into. Since we have broadly indicated at the very outset as to how we propose to deal with this matter, we request the learned Assistant Solicitor General to take necessary instructions from his client in the backdrop of our observations as indicated at the outset so that we can dispose of this matter on the next date, subject, of course, to hearing the respondent, .....

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