TMI Blog2000 (5) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent No. 2 on 7th December, 1999 seeking clearance of certain goods. On 13th January, 2000 goods were cleared on provisional assessment basis against payment of Customs duty on furnishing of a bank guarantee of Rs. 97,033/-. Show cause notice was issued in respect of the said bill of entry by the Respondent No. 2 on 22nd March, 2000. Petitioner sought for some time for inspection of documents etc. on 24th March, 2000. On 31st March, 2000 Respondent No. 2 confirmed the duty demand of Rs. 97,033/- and directed the enforcement of the bank guarantee on the same day. On 11th April, 2000 petitioner filed an appeal under Section 128(1) of the Act along with application for stay under Section 129E of the Act before the Commissioner of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No. 209/107/89-CX. 6 and Circular No. 16/92-CX. 6, dated 12-11-1992 issued from F. No. 208/59/92-CX. 6. According to these instructions, Central Excise Officers were to allow a period of three months from the date of decision for payment of dues adjudicated before resorting to coercive measure to recover such dues. However, if the stay application is rejected by the Commissioner (Appeals) even before the lapse of time of three months, recovery proceedings should be initiated immediately. The Commissioner (Appeals) were also directed to dispose of stay application within the period of two months in case the Commissioner (Appeals) was not in a position to dispose of the main appeal within the same time frame. 2. Recently the Bombay High C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o. v. Union of India - 1996 (86) E.L.T. 449. Of course the appellate authority is also not bound by the interpretation given by the Board but the assessing officer cannot take a view contrary to the Board's interpretation." 6. Above being the position action of Respondent No. 2 seeking enforcement of the bank guarantee cannot be sustained. Till disposal of the stay application, the bank guarantee shall continue to be operative. However, the disposal of the stay application pending before the Appellate Authority would not be dependent upon the view taken by us in the aforesaid context as the application has to be considered in proper perspective, by Respondent No. 1. The writ petition is allowed to the extent indicated above. 7. Copy of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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